Document ID: chunk:federal_register_of_legislation:C2008C00476:clause:1_240ab
Version: federal_register_of_legislation:C2008C00476
Segment Type: clause
Provision Reference: sch 1 cl 240AB
Character Range: 38194–39841

240AB  Verifying communications to Customs

 (1) This section applies to a person who makes a communication (however described) to Customs under this Act.

 (2) The purpose of this section is to help officers of Customs to verify the content of communications made to Customs.

 (3) The person must keep, in accordance with this section, for the period of one year after the communication is made, a record that verifies the contents of the communication.

Penalty: 30 penalty units

 (4) A person who is required by this section to keep a record may keep the record at any place (which may be a place outside Australia) and, subject to subsection (5), may keep the record in any form or store it in any manner.

 (5) A person referred to in subsection (4) must:
 (a) if the record is in a language other than the English language—keep the record in such a way that a translation of the record into the English language can readily be made; or
 (b) if the record is kept by a mechanical, electronic or other device—keep the record in such a way that a document setting out in the English language the information recorded or stored can be readily produced.

 (6) An authorised officer may, by written notice given to a person who is required under this section to keep a record, require the person to inform the officer within a reasonable period, and in a manner specified in the notice, of the whereabouts of the record.

 (7) If:
 (a) a notice is given to a person under subsection (6); and
 (b) the person fails to comply with the notice;
the person commits an offence punishable, on conviction, by a penalty not exceeding 30 penalty units.