Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The Comptroller - General of Customs must keep a record of each electronic communication made as required or permitted by this Act. The Comptroller - General of Customs must keep the record for 5 years after the communication is made.
Note: It does not matter whether the communication is made to the Department or by the Department or a Collector.
Evidentiary value of the record
(2) The record kept is admissible in proceedings under this Act.
(3) In proceedings under this Act, the record is prima facie evidence that a particular person made the statements in the communication, if the record purports to be a record of an electronic communication that:
(a) was made to the Department; and
(b) met the information technology requirements that the Comptroller - General of Customs has determined under section 126DA have to be met to satisfy a requirement that the person's signature be given to the Department in connection with information in the communication.
(4) In proceedings under this Act, the record is prima facie evidence that the Department or a Collector made the statements in the communication, if the record purports to be a record of an electronic communication that was made by the Department or a Collector.