Section 126DC of the Customs Act 1901 (Cth) deals with CEO’s Keeping of Records of Electronic Communications and is extracted below.
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126DC Records of certain electronic communications
(1) The CEO must keep a record of each electronic communication made as required or permitted by this Act. The CEO must keep the record for 5 years after the communication is made.
Note: It does not matter whether the communication is made to Customs or by Customs.
Evidentiary value of the record
(2) The record kept is admissible in proceedings under this Act.
(3) In proceedings under this Act, the record is prima facie evidence that a particular person made the statements in the communication, if the record purports to be a record of an electronic communication that:
(a) was made to Customs; and
(b) met the information technology requirements that the CEO has determined under section 126DA have to be met to satisfy a requirement that the person’s signature be given to Customs in connection with information in the communication.
(4) In proceedings under this Act, the record is prima facie evidence that Customs made the statements in the communication, if the record purports to be a record of an electronic communication that was made by Customs.