Section 126 of the Customs Act 1901 (Cth) deals with Failing to Provide Certificate of Landing and is extracted below.
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126 Certificate of landing
If required by the CEO a certificate in such form and to be given by such person as may be prescribed shall be produced in proof of the due landing according to the export entry of any goods subject to the control of the Customs, and the Collector may refuse to allow any other goods subject to the control of the Customs to be exported by any person who fails within a reasonable time to produce such certificate of the landing of any such goods previously exported by him or her or to account for such goods to the satisfaction of the Collector.