>From Mail's Help, here's the answer:
 
Send automatic replies:
 
You can create a rule to have Mail automatically reply to incoming messages. 
For example, you can set up a rule that’s triggered by a specific subject so 
that Mail replies automatically to all messages with that subject.

Choose Mail > Preferences, and then click Rules.
Click Add Rule and type a descriptive name for the rule.
Set the conditions necessary for the rule to apply to a message.
>From the “Perform the following actions” pop-up menu, choose “Reply to 
>Message.”
Click “Reply message text” and enter the text for your reply message.
Mail will include the text you enter, along with the full text of the original 
message, in the reply that it sends.
 
Mail must be running to automatically reply to messages, because rules aren’t 
processed when your Mac is shut down or you’re logged out. To set up automatic 
replies while you’re on vacation, ask your account provider how to set up an 
out-of-office reply.

Carefully consider the rules you create for sending automated replies. If 
they’re too broad, you can send messages inadvertently or create message loops 
(replies to replies you sent). If possible, test the rules.

After a rule has processed a message, the message’s status icon changes to a 
gray arrow to indicate that a reply was sent.

Cheers,
Ronni

On 03/12/2012, at 8:18 PM, Stuart Breden <[email protected]> wrote:

> This is some thing that I have not seen discussed.
> 
> How do I set up an Out of office or On annual leave message so that senders 
> automatically get such a message?
> 
> We would like to wish you, your staff and your families a very happy 
> Christmas and a safe and prosperous New Year 2013
> 
> Stuart Breden
> PO Box 132
> Kalamunda WA 6926
> Ph: (08) 9257 1577
> Mbl: 0417 053 266
> 
> Please consider the environment before printing this email

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