Customs (Information Technology Requirements) Determination 2021
10Communications generally
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10 Communications generally
(1) The information technology requirements in this Part apply to a person who:
(a) is required or permitted to make a communication with the Department under:
(i) Division 3 or 4 of Part IV of the Act; or
(ii) Division 2 of Part VI of the Act; or
(iii) Section 163 of the Act; or
(iv) Part IX of the Act; and
(b) wishes to communicate with the Department electronically.
(2) However, the information technology requirements in this Part do not apply to a person who wishes to communicate electronically with the Department in the circumstances mentioned in Part 2.