106GReports to be made electronically

106G  Reports to be made electronically  (1) A report under this Division must:  (a) be made:  (i) electronically, using a system (if any) approved by the Comptroller‑General of Customs by legislative instrument for the purposes of this subparagraph; or  (ii) using a format or method approved by the Comptroller‑General of Customs by legislative instrument for the purposes of this subparagraph; and  (b) contain the information set out in an approved statement.  (2) An operator who reports electronically under subparagraph (1)(a)(i) is taken to have reported to the Department when a Collector sends an acknowledgment of the report to the person identified in the report as having made it.  (3) An operator who reports using a format or method approved under subparagraph (1)(a)(ii) is taken to have reported to the Department when the report is given to an officer doing duty in relation to ships and aircraft due to depart.  (4) The Comptroller‑General of Customs may approve different systems, formats or methods under subparagraphs (1)(a)(i) and (ii) to be used for different kinds of operators or in different circumstances.