Customs Legislation Amendment Act (No. 2) 2003 (136 of 2003)

Schedule 1   Trade modernisation

Part 4   False and misleading statements

Customs Act 1901

16   After subsection 240AB(3)


(3A) If the person (the giver ) gives information to another person (the recipient ) for the recipient or someone else to include in a communication to Customs, the giver must keep, in accordance with this section, for one year after the information is given, one or more records that:

(a) either verify the information or, if the giver was given the information by someone else, verify that the giver was given that information and identify the person who gave it to the giver; and

(b) verify the fact that the giver gave the information to the recipient; and

(c) identify the recipient.

Penalty: 30 penalty units.