Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) After consulting with persons likely to be affected, the Comptroller - General of Customs must determine, and cause to be published in the Gazette :
(a) the information technology requirements that have to be met by persons who wish to communicate with the Department electronically; and
(c) the information technology requirements that have to be met to satisfy a requirement that a person's signature be given to the Department in connection with information when the information is communicated electronically; and
(d) the information technology requirements that have to be met to satisfy a requirement that a document be produced to the Department when the document is produced electronically.
(2) The Comptroller - General of Customs may:
(a) determine alternative information technology requirements that may be used; and
(b) without limiting paragraph (a), determine different information technology requirements that may be used in different circumstances or by different classes of persons.