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Section 126E Customs Act 1901
Failing to Communicate to Customs when Systems Inoperative

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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The Legislation

126E Communication to Customs when information system is temporarily inoperative

(1) If:

(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.

(3) If:

(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.

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