Section 119E Customs Act 1901 | Failing to Communicate to Customs Electronically


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The Legislation

Section 119E of the Customs Act 1901 (Cth) deals with Failing to Communicate to Customs Electronically and is extracted below.

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119E Requirements for communicating to Customs electronically

A communication that is required or permitted by this Division to be made to Customs electronically must:

(a) be signed by the person who makes it (see paragraph 126DA(1)(c)); and
(b) otherwise meet the information technology requirements determined under section 126DA.