Customs Act 1901
For the purposes of this Act, a documentary report that is sent or given to the Department in accordance with section 64 , 64AA , 64AAA , 64ACA or 64ACB may be sent or given in any prescribed manner and, when so sent or given, is taken to have been communicated to the Department when it is received by an officer.
64ACE(2)
For the purposes of this Act, a report that is sent electronically to the Department under section 64 , 64AA , 64AAA , 64AAB , 64AAC , 64AB , 64ABAA , 64ACA or 64ACB is taken to have been communicated to the Department when an acknowledgment of the report is sent to the person identified in the report as the person sending it.
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