Section 360.3 of the Criminal Code Act 1995 (Cth) is Taking or Sending Firearm Across Borders and is extracted below.
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360.3 Taking or sending a firearm across borders
(1) A person is guilty of an offence if:
(a) in the course of trade or commerce among the States, between Territories or between a Territory and a State, the person takes or sends a firearm from one State or Territory to another State or Territory; and
(b) the person does so intending that the firearm will be disposed of in the other State or Territory (whether by the person or another); and
(c) the person knows that, or is reckless as to whether:
(i) the disposal of the firearm; or
(ii) any acquisition of the firearm that results from the disposal;
would happen in circumstances that would constitute an offence against the firearm law of that other State or Territory.
Penalty: Imprisonment for 10 years or a fine of 2,500 penalty units, or both.
(2) In this section:
firearm means a firearm within the meaning of the firearm law mentioned in paragraph (1)(c).
firearm law means a law of a State or Territory which is prescribed by the regulations for the purposes of this Division.