Section 106H of the Customs Act 1901 (Cth) deals with Form of Reports and is extracted below.
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106H Reports to be made by document if approved electronic system or other approved format or method unavailable
(1) Despite section 106G, if, when an operator is required to report under this Division:
(a) a system approved under subparagraph 106G(1)(a)(i) is not working; and
(b) the operator is not able to use a format or method approved under subparagraph 106G(1)(a)(ii);
the report must:
(c) be made by document in writing; and
(d) be in an approved form; and
(e) contain the information required by the approved form; and
(f) be signed in the manner specified by the approved form; and
(g) be communicated to Customs by sending or giving it to an officer doing duty in relation to the reporting of ships or aircraft due to depart.
(2) A documentary report is taken to have been made when it is sent or given to Customs in the prescribed manner.