Section 203Q of the Customs Act 1901 (Cth) deals with Offences Relating to Telephone Warrants and is extracted below.
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203Q Offences relating to telephone warrants
(1) A person must not:
(a) state in a document that purports to be a form of warrant under section 203M the name of a judicial officer; or
(b) state on a form of warrant under that section a matter that, to the person’s knowledge, departs in a material particular from the form authorised by the judicial officer; or
(c) purport to execute, or present to a person, a document that purports to be a form of warrant under that section that the person knows:
(i) has not been approved by a judicial officer under that section; or
(ii) departs in a material particular from the terms authorised by a judicial officer under that section; or
(d) give to a judicial officer a form of warrant under that section that is not the form of warrant that the person purported to execute.
Penalty: Imprisonment for 2 years.
(2) Paragraph (1)(a) does not apply if the judicial officer named in the warrant issued it.
Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).