Customs Act 1901
PART XIII
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PENAL PROVISIONS
Division 4
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Provisions relating to certain strict liability offences
For the purposes of this Division, any electronic communication to the Department is taken to be a statement made to the Comptroller-General of Customs.
SECTION 243W
243W
ELECTRONIC COMMUNICATIONS TO DEPARTMENT TO BE TREATED AS STATEMENTS TO COMPTROLLER-GENERAL OF CUSTOMS
For the purposes of this Division, any electronic communication to the Department is taken to be a statement made to the Comptroller-General of Customs.
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