71LManner and effect of communicating with Department electronically

71L  Manner and effect of communicating with Department electronically  (1) An import entry, a withdrawal of an import entry, a visual examination application, a movement application, or a return for the purposes of subsection 69(8) or 70(7) or section 105C that is communicated to the Department electronically must communicate such information as is set out in an approved statement.  (2) The Comptroller‑General of Customs may approve different statements for electronic communications to be made in different circumstances or by different classes of persons.  (3) For the purposes of this Act, an import entry, a withdrawal of an import entry or a return for the purposes of subsection 69(8) or 70(7) or section 105C, is taken to have been communicated to the Department electronically when an import entry advice, or an acknowledgment of the withdrawal or the return, is communicated by a Collector electronically to the person identified in the import entry, withdrawal or return as the person sending it.  (4) A movement application that is communicated to the Department electronically must communicate such information as is set out in an approved statement.  (5) For the purposes of this Act, a movement application is taken to have been communicated to the Department electronically when an acknowledgment of the application is communicated by a Collector electronically to the person identified in the application as the person sending it.