Section 106G of the Customs Act 1901 (Cth) deals with Reports to be made Electronically and is extracted below.
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106G Reports to be made electronically
(1) A report under this Division must:
(a) be made:
(i) electronically, using a system (if any) approved by the CEO in writing for the purposes of this subparagraph; or
(ii) using a format or method approved by the CEO in writing for the purposes of this subparagraph; and
(b) contain the information set out in an approved statement.
(2) An operator who reports electronically under subparagraph (1)(a)(i) is taken to have reported to Customs when Customs sends an acknowledgment of the report to the person identified in the report as having made it.
(3) An operator who reports using a format or method approved under subparagraph (1)(a)(ii) is taken to have reported to Customs when the report is given to an officer doing duty in relation to ships and aircraft due to depart.
(4) The CEO may approve different systems, formats or methods under subparagraphs (1)(a)(i) and (ii) to be used for different kinds of operators or in different circumstances.
(5) An approval under subparagraph (1)(a)(i) or (ii) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.