120Notice must be given of goods to be unloaded in Australian territory

120  Notice must be given of goods to be unloaded in Australian territory  (1) A notice must be given of goods that are, or are intended to be:  (a) brought into Australian territory; and  (b) unloaded at a landing place or port in Australian territory; other than goods originating in Australian territory that leave temporarily for the purpose of travelling between landing places or ports in Australian territory. Note 1: A person may commit an offence or contravene a civil penalty provision if the person provides false or misleading information or documents (see sections 137.1 and 137.2 of the Criminal Code and sections 532 and 533 of this Act). Note 2: The obligation in this subsection applies whether or not the person who is required to give the notice is in Australian territory when the notice is required to be given or when the goods are unloaded (see subsection (8) of this section).  (2) The notice must be given by a person prescribed by the regulations in relation to the goods.  (3) The notice must:  (a) include the information in relation to the goods that is prescribed by the regulations; and  (b) be given in the manner, and to the person, prescribed by the regulations; and  (c) be given at a time, or during the period, prescribed by the regulations (which may be before or after the goods are unloaded as referred to in subsection (1)); and Note: The regulations may prescribe different requirements for notices for different classes of goods (see subsection 33(3A) of the Acts Interpretation Act 1901).  (4) The regulations may prescribe exceptions to the requirement to give a notice under this section. Note: A defendant bears an evidential burden in relation to any exception prescribed for the purposes of this subsection (see subsection 13.3(3) of the Criminal Code and section 96 of the Regulatory Powers Act). Failure to give notice  (a) goods are unloaded as referred to in subsection (1); and  (b) the person is a person prescribed for the purposes of subsection (2) in relation to the goods; and  (c) the person does not give a notice in relation to the goods in accordance with subsection (3); and  (d) no other person gives a notice in relation to the goods in accordance with that subsection. Note: The physical elements of an offence against subsection (6) are set out in this subsection (see section 534).  (8) Subsections (5), (6) and (7) apply whether or not the person is in Australian territory when the notice is required to be given or when the goods are unloaded.