Section 71DG of the Customs Act 1901 (Cth) deals with Liability for Periodic Declaration Processing Charge and is extracted below.
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71DG Liability for a periodic declaration processing charge
(1) When a periodic declaration is sent to Customs under section 71DF by or on behalf of an accredited client, the accredited client becomes liable to pay a periodic declaration processing charge in respect of the declaration.
(2) Periodic declaration processing charge in respect of a periodic declaration in respect of goods is payable on the accredited client payment day for the month following the month during which the goods are taken, under section 71DB, to have been entered for home consumption.