Section 117A of the Customs Act 1901 (Cth) deals with Submanifests Not Communicated to Customs and is extracted below.
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117A Submanifests to be communicated to Customs
(1) The person in charge of the place at which the consolidation of goods for exportation by a ship or aircraft is to be carried out must, so as to enable the exportation, prepare and communicate electronically to Customs a submanifest in respect of the goods.
Penalty: 60 penalty units.
(1A) An offence against subsection (1) is an offence of strict liability.
(2) A submanifest must communicate such information as is set out in an approved statement.
(3) When a submanifest is sent to Customs, Customs must send to the compiler of the submanifest a notice acknowledging its receipt and giving the compiler a submanifest number for inclusion in any outward manifest purportedly relating to the goods concerned.