Customs Act 1901
View history note
Hide history noteThe Comptroller-General of Customs must keep a record of each electronic communication made as required or permitted by this Act. The Comptroller-General of Customs must keep the record for 5 years after the communication is made.
Note:
It does not matter whether the communication is made to the Department or by the Department or a Collector.
126DC(2) Evidentiary value of the record.
The record kept is admissible in proceedings under this Act.
126DC(3)In proceedings under this Act, the record is prima facie evidence that a particular person made the statements in the communication, if the record purports to be a record of an electronic communication that:
(a) was made to the Department; and
(b) met the information technology requirements that the Comptroller-General of Customs has determined under section 126DA have to be met to satisfy a requirement that the person ' s signature be given to the Department in connection with information in the communication.
126DC(4)
In proceedings under this Act, the record is prima facie evidence that the Department or a Collector made the statements in the communication, if the record purports to be a record of an electronic communication that was made by the Department or a Collector.
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