Section 114BC of the Customs Act 1901 (Cth) deals with Persons Using ACEANS Failing to Declare and is extracted below.
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114BC Declarations by persons who use ACEANS
If a person, during a particular month, enters goods for export by using one or more ACEANS, the person:
(a) may, from time to time during the month, send electronically to Customs declarations containing such information in relation to the goods as is set out in an approved statement; but
(b) must send electronically to Customs at least one such declaration not later than the first day of the following month or such other day of that month as is prescribed.