53When lodgment of entry constitutes giving notice

#### 53 When lodgment of entry constitutes giving notice For subsection 16AC(5) of the Act, for goods imported into Australia, Christmas Island or the Cocos Islands, entering the goods for home consumption, warehousing or transhipment constitutes giving notice under subsection 16AC(1) or (2) of the Act for the goods if the entry: (a) is made or transmitted under section 71A of the Customs Act 1901; and (b) is communicated under section 71K or 71L of that Act. and