Section 126E of the Customs Act 1901 (Cth) deals with Failing to Communicate to Customs when Systems Inoperative and is extracted below.
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126E Communication to Customs when information system is temporarily inoperative
(a) an information system becomes temporarily inoperative; or
(b) an information system that has become temporarily inoperative again becomes operative;
the CEO must cause notice of the occurrence to be given:
(c) on the website maintained by Customs; and
(d) where practicable, by e mail to persons who communicate with Customs electronically.
(2) If an information system is temporarily inoperative, information that a person could otherwise have communicated electronically to Customs by means of the system may be communicated to Customs in either of the following ways:
(a) if another information system by means of which the person can communicate information to Customs is operative—electronically by means of that other system; (b) by document given or sent to an officer doing duty in relation to the matter to which the information relates.
(a) because an information system is temporarily inoperative, a person communicates information to an officer by document in accordance with paragraph (2)(b); and
(b) the CEO causes notice to be given under paragraph (1)(b) stating that the information system has again become operative;
the person must communicate the information electronically to Customs within 24 hours after the notice was given.
Penalty: 50 penalty units.