The following persons must establish and maintain a record in respect of an article mentioned in subsection 90U(9) of the Act:
(a) if the article is in the course of post to Western Australia--the head (however described) of the Western Australian Department;
(b) if the article is in the course of post to Tasmania--the head (however described) of the Tasmanian Department;
(c) if the article is in the course of post to the Northern Territory--the head (however described) of the Northern Territory Department.