Customs Act 1901

PART XIII - PENAL PROVISIONS  

Division 4 - Provisions relating to certain strict liability offences  

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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