Section 106F of the Customs Act 1901 (Cth) deals with Reports on Matters in Approved Statement and is extracted below.
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106F Reports on matters in approved statement
The operator of the ship or aircraft must report to Customs, in accordance with Subdivision C:
(a) not later than the prescribed period or periods before the ship’s or aircraft’s departure from a place; or
(b) at the time of a prescribed event or events; or
(c) at the prescribed time or times.