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CUSTOMS ACT 1901 - SECT 4 Definitions

CUSTOMS ACT 1901 - SECT 4

Definitions

  (1)   In this Act except where otherwise clearly intended:

"Adjacent area" means an adjacent area in respect of a State, of the Northern Territory or of the Territory of the Ashmore and Cartier Islands, as determined in accordance with section   5 of the Sea Installations Act.

"Aircraft" includes aeroplanes, seaplanes, airships, balloons or any other means of aerial locomotion.

"aircraft identification powers" has the same meaning as in the Maritime Powers Act 2013 .

"Airport" means an airport appointed under section   15.

"Airport owner" includes the occupier of an airport.

"Airport shop goods" means:

  (a)   goods declared by the regulations to be airport shop goods for the purposes of section   96B; or

  (b)   goods included in a class of goods declared by the regulations to be a class of airport shop goods for the purposes of that section.

"Answer questions" means that the person on whom the obligation of answering questions is cast shall to the best of his or her knowledge, information, and belief truly answer all questions on the subject mentioned that an officer of Customs shall ask.

"approved form" means a form approved under section   4A.

"approved statement" means a statement approved under section   4A.

"arrival" means:

  (a)   in relation to a ship--the securing of the ship in a port, or

  (b)   in relation to an aircraft--the aircraft coming to a stop after landing.

"assessed GST" has the meaning given by the GST Act.

"assessed luxury car tax" has the meaning given by the Luxury Car Tax Act.

"assessed wine tax" has the meaning given by the Wine Tax Act.

"Australia" does not include the external Territories.

"Australian aircraft" means an aircraft that:

  (a)   is an Australian aircraft as defined in the Civil Aviation Act 1988 ; or

  (b)   is not registered under the law of a foreign country and is either wholly owned by, or solely operated by:

  (i)   one or more residents of Australia; or

  (ii)   one or more Australian nationals; or

  (iii)   one or more residents of Australia and one or more Australian nationals.

For the purposes of this definition, Australian national and resident of Australia have the same meanings as in the Shipping Registration Act 1981 .

"Australian Border Force Commissioner" has the same meaning as in the Australian Border Force Act 2015 .

"Australian offshore electricity installation" means an offshore electricity installation that is deemed to be part of Australia because of the operation of section   5C.

"Australian resources installation" means a resources installation that is deemed to be part of Australia because of the operation of section   5C.

"Australian seabed" means so much of the seabed adjacent to Australia as is:

  (a)   within the area comprising:

  (i)   the areas described in Schedule   1 to the Offshore Petroleum and Greenhouse Gas Storage Act 2006 ; and

  (ii)   the Coral Sea area; and

  (b)   part of:

  (i)   the seabed beneath the coastal area; or

  (ii)   the continental shelf of Australia.

"Australian sea installation" means a sea installation that is deemed to be part of Australia because of the operation of section   5C.

"Australian ship" means a ship that:

  (a)   is an Australian ship as defined in the Shipping Registration Act 1981 ; or

  (b)   is not registered under the law of a foreign country and is either wholly owned by, or solely operated by:

  (i)   one or more residents of Australia; or

  (ii)   one or more Australian nationals; or

  (iii)   one or more residents of Australia and one or more Australian nationals.

For the purposes of this definition, Australian national and resident of Australia have the same meanings as in the Shipping Registration Act 1981 .

"Australian waters" means:

  (a)   in relation to a resources installation--waters above the Australian seabed; and

  (b)   in relation to a sea installation--waters comprising all of the adjacent areas and the coastal area.

"authorised officer" , in relation to a provision of this Act, means an officer of Customs authorised under subsection   (1AA) to exercise the powers or perform the functions of an authorised officer under that provision.

Note:   See also subsection   (1A).

"authorising officer" has the same meaning as in the Maritime Powers Act 2013 .

"Authority to deal" means:

  (a)   in relation to goods the subject of an export declaration--an authority of the kind mentioned in paragraph   114C(1)(a); or

  (b)   in relation to goods the subject of an import declaration--an authority of the kind referred to in subsection   71C(4); or

  (d)   in relation to goods the subject of a warehouse declaration--an authority of the kind referred to in subsection   71DJ(4); or

  (e)   in relation to goods that are Subdivision AA goods within the meaning of section   71AAAA or that are specified low value goods within the meaning of section   71AAAD--an authority under section   71.

"Beer" means any liquor on which, under the name of beer, any duty of Customs imposed by the Parliament is payable.

"Blending" means a mixing together of 2 or more substances in order to obtain a commercial product.

"border controlled drug" has the same meaning as in Part   9.1 of the Criminal Code .

"border controlled plant" has the same meaning as in Part   9.1 of the Criminal Code .

"border controlled precursor" has the same meaning as in Part   9.1 of the Criminal Code .

"Brought into physical contact" has the same meaning as in the Sea Installations Act.

"by authority" means by the authority of the officer of Customs doing duty in the matter in relation to which the expression is used.

"cargo report" means a report under section   64AB that is made in respect of the cargo to be unloaded from, or kept on board, a ship at a port or an aircraft at an airport.

"cargo reporter" , in relation to a ship or aircraft and in relation to a particular voyage or flight, means:

  (a)   the operator or charterer of the ship or aircraft; or

  (b)   a slot charterer in respect of the ship; or

  (c)   a freight forwarder in respect of the ship or aircraft;

for the voyage or flight.

"Carriage" includes vehicles and conveyances of all kinds.

"Carry" , for the purposes of Division   1B of Part   XII, has the meaning given by subsection   (19).

"Charter of the United Nations" means the Charter of the United Nations, done at San Francisco on 26   June 1945 [1945] ATS 1.

Note:   The text of the Charter of the United Nations is set out in Australian Treaty Series 1945 No.   1. In 2007, the text of a Convention in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

"child" : without limiting who is a child of a person for the purposes of this Act, each of the following is the child of a person:

  (a)   an adopted child or exnuptial child of the person;

  (b)   someone who is a child of the person within the meaning of the Family Law Act 1975 .

"Coastal area" means the area comprising the waters of:

  (a)   the territorial sea of Australia; and

  (b)   the sea on the landward side of the territorial sea of Australia and not within the limits of a State or an internal Territory.

"commercial document" , in relation to goods, means a document or other record prepared in the ordinary course of business for the purposes of a commercial transaction involving the goods or the carriage of the goods, but does not include a record of any electronic transmission to or from the Department or a Collector:

  (a)   in respect of an import declaration, or warehouse declaration, relating to the goods or the withdrawal of such an import declaration or warehouse declaration; or

  (b)   in respect of an export entry, submanifest, or outward manifest, relating to the goods or in respect of the withdrawal of such an entry, submanifest or manifest.

"Commissioner of Police" means the Commissioner of Police referred to in section   6 of the Australian Federal Police Act 1979 , and includes an acting Commissioner of Police.

"Commonwealth aircraft" means an aircraft that is in the service of the Commonwealth and displaying the prescribed ensign or prescribed insignia.

"Commonwealth authority" means an authority or body established for a purpose of the Commonwealth by or under a law of the Commonwealth (including an Ordinance of the Australian Capital Territory).

Commonwealth offshore area "has the same meaning as in the" Offshore Electricity Infrastructure Act 2021 .

"Commonwealth ship" means a ship that is in the service of the Commonwealth and flying the prescribed ensign.

"Comptroller-General of Customs" means the person who is the Comptroller - General of Customs in accordance with subsection   11(3) or 14(2) of the Australian Border Force Act 2015 .

"Container" means a container within the meaning of the Customs Convention on Containers, 1972 signed in Geneva on 2   December 1972, as affected by any amendment of the Convention that has come into force.

"controlled trial" means a controlled trial established by rules made under subsection   179L(1).

"controlled trial provision" means the following:

  (a)   Part   IV (importation of goods), other than Division   1 of that Part;

  (b)   Part   IVA (depots);

  (c)   Part   V (warehouses);

  (d)   Part   VI (exportation of goods), other than Division   1 of that Part;

  (e)   Part   VIA (electronic communications);

  (f)   Part   XI (agents and customs brokers);

  (g)   Part   XVA (tariff concession orders);

  (h)   regulations made for the purposes of a provision covered by paragraph   (a), (b), (c), (d), (e), (f) or (g).

"Coral Sea area" has the same meaning as in section   7 of the Offshore Petroleum and Greenhouse Gas Storage Act 2006 .

"Country" includes territory or other place, but does not include:

  (a)   an Australian resources installation; or

  (b)   an Australian sea installation; or

  (c)   an Australian offshore electricity installation.

"Customs Acts" means this Act and any instruments (including rules, regulations or by - laws) made under this Act and any other Act, and any instruments (including rules, regulations or by - laws) made under any other Act, relating to customs in force within the Commonwealth or any part of the Commonwealth.

"customs broker" means a customs broker within the meaning of Part   XI.

"Customs-related law" has the meaning given by section   4B.

"Customs Tariff" means an Act imposing duties of customs, and includes such an Act that has not come into operation.

"data" includes:

  (a)   information in any form; or

  (b)   any program (or part of a program).

"Days" does not include Sundays or holidays.

"Defence Minister" means the Minister administering section   1 of the Defence Act 1903 .

"depot operator" means a person who holds a depot licence as defined by subsection   77F(1).

"Deputy Commissioner of Police" means a Deputy Commissioner of Police referred to in section   6 of the Australian Federal Police Act 1979 , and includes:

  (a)   an acting Deputy Commissioner of Police; and

  (b)   a member of the Australian Federal Police authorized in writing by the Commissioner of Police to act on behalf of the Australian Federal Police for the purposes of this Act.

"designated place" means:

  (a)   a port, airport or wharf that is appointed, and the limits of which are fixed, under section   15; or

  (aa)   a place to which a ship or aircraft has been brought because of stress of weather or other reasonable cause as mentioned in subsection   58(1), while that ship or aircraft remains at that place; or

  (b)   a place that is the subject of a permission under subsection   58(2) while the ship or aircraft to which the permission relates remains at that place; or

  (c)   a boarding station that is appointed under section   15; or

  (d)   a place from which a ship or aircraft that is the subject of a permission under section   175 is required to depart, between the grant of that permission and the departure of the ship or aircraft; or

  (e)   a place to which a ship or aircraft that is the subject of a permission under section   175 is required to return, while that ship or aircraft remains at that place; or

  (f)   a section   234AA place that is not a place, or a part of a place, referred to in paragraph   (a), (aa), (b), (c), (d) or (e).

"Detention officer" means:

  (a)   for the purposes of Subdivision A of Division   1B of Part   XII--an officer of Customs who is a detention officer because of a declaration under subsection   219ZA(1); or

  (b)   for the purposes of Subdivision B of that Division--an officer of Customs who is a detention officer because of a declaration under subsection   219ZA(2); or

  (c)   for the purposes of Subdivision C of that Division--an officer of Customs who is a detention officer because of a declaration under subsection   219ZA(3).

"Detention place" means:

  (a)   for the purposes of Subdivision B of Division   1B of Part   XII--a place that is a detention place because of subsection   219ZB(1); and

  (b)   for the purposes of Subdivision C of that Division--a place that is a detention place because of subsection   219ZB(2).

"Division 1B Judge" means:

  (a)   a Judge of the Federal Court of Australia, of the Supreme Court of the Australian Capital Territory, or of the Federal Circuit and Family Court of Australia (Division   1), in relation to whom a consent under subsection   219RA(1) and a nomination under subsection   219RA(2) are in force; or

  (b)   a Judge of the Supreme Court of a State to whom an appropriate arrangement under subsection   11(1) applies; or

  (c)   a Judge of the Supreme Court of the Northern Territory who is not a Judge referred to in paragraph   (a) and to whom an appropriate arrangement under subsection   11(2) applies.

"Division 1B Magistrate" means:

  (a)   a Magistrate of the Australian Capital Territory; or

  (b)   a Magistrate of a State to whom an appropriate arrangement under subsection   11(1) applies; or

  (c)   a Judge of the Local Court of the Northern Territory to whom an appropriate arrangement under subsection   11(2) applies.

"documents" include:

  (a)   any paper or other material on which there is writing; and

  (b)   any paper or other material on which there are marks, figures, symbols or perforations having a meaning for persons qualified to interpret them; and

  (c)   any paper or other material on which a photographic image or any other image is recorded; and

  (d)   any article or material from which sounds, images or writing is capable of being produced with or without the aid of a computer or of some other device.

"Drawback" includes bounty or allowance.

"Dutiable goods" includes all goods in respect of which any duty of Customs is payable.

"Duty" means duty of Customs.

"electronic" , in relation to a communication, means the transmission of the communication by computer.

"eligible business entity" has the meaning given by subparagraph   69(1)(d)(ia).

"Environment related activity" has the same meaning as in the Sea Installations Act.

"excisable goods" has the same meaning as in the Excise Act 1901 .

"excise-equivalent goods" means goods prescribed by the regulations for the purposes of this definition.

"export declaration" means an export declaration communicated to the Department by document or electronically as mentioned in section   114.

"export entry" means an entry of goods for export made as mentioned in section   113AA.

"export entry advice" means an export entry advice given under subsection   114C(1).

"External place" means:

  (a)   a Territory other than an internal Territory; or

  (b)   a foreign country.

"External search" , in relation to a person, means a search of the body of, and of anything worn by, the person:

  (a)   to determine whether the person is carrying any prohibited goods; and

  (b)   to recover any such goods;

but does not include an internal examination of the person's body.

"Finance Minister" means the Minister administering the Public Governance, Performance and Accountability Act 2013 .

"foreign aircraft" means an aircraft that is not an Australian aircraft.

"foreign ship" means a ship that is not an Australian ship.

"frisk search" means:

  (a)   a search of a person conducted by quickly running the hands over the person's outer garments; and

  (b)   an examination of anything worn or carried by the person that is conveniently and voluntarily removed by the person.

"fuel" means goods of a kind that fall within a classification in subheading 2707, 2709 or 2710 of Schedule   3 to the Customs Tariff.

"gaseous fuel" means compressed natural gas, liquefied natural gas or liquefied petroleum gas.

"Gazette notice" means a notice signed by the Minister and published in the Gazette .

"goods" means movable personal property of any kind and, without limiting the generality of the expression, includes documents, vessels and aircraft.

"Goods under drawback" includes all goods in respect of which any claim for drawback has been made.

"Greater Sunrise special regime area" has the same meaning as in the Seas and Submerged Lands Act 1973 .

"GST" has the meaning given by section   195 - 1 of the GST Act.

"GST Act" means the A New Tax System (Goods and Services Tax) Act 1999 .

"identity card" means an identity card issued under section   4C for the purposes of the provision in which the expression is used.

"import declaration" means an import declaration communicated to the Department by document or electronically as mentioned in section   71A.

"import declaration advice" means an import declaration advice given under subsection   71C(1).

"import declaration processing charge" means import declaration processing charge payable as set out in section   71B.

"import duty" means duty imposed on goods imported into Australia.

"import entry" means an entry of goods for home consumption made as mentioned in subsection   68(3A) or an entry of goods for warehousing made as mentioned in subsection   68(3B).

"import entry advice" means an import declaration advice or a warehouse declaration advice.

"infringement notice" has the meaning given by subsection   243X(1).

"In need of protection" has the meaning given by subsection   (20).

"Installation" means:

  (a)   a resources installation; or

  (b)   a sea installation; or

  (c)   an offshore electricity installation.

"internal medical search" means an internal search carried out under section   219Z (internal medical search by medical practitioner).

"internal non-medical scan" means an internal search carried out under section   219SA (internal non - medical scan using prescribed equipment).

"internal search" of a person:

  (a)   means an examination (including an internal examination) of the person's body to determine whether the person is internally concealing a substance or thing; and

  (b)   in the case of an internal medical search--includes the recovery of any substance or thing suspected on reasonable grounds to be so concealed.

"Justice" means any Justice of the Peace having jurisdiction in the place.

"Lawyer" means a person who has been admitted in a State or Territory to practise as a barrister, as a solicitor or as a barrister and solicitor and whose right so to practise is not suspended or has not been cancelled.

"Lighter" includes a craft of every description used for the carriage of goods in a port.

"like customable goods" means goods that are prescribed by the regulations for the purposes of this definition.

"low value cargo" has the same meaning as in section   63A.

"luxury car tax" has the meaning given by section   27 - 1 of the Luxury Car Tax Act.

"Luxury Car Tax Act" means the A New Tax System (Luxury Car Tax) Act 1999 .

"maritime officer" has the same meaning as in the Maritime Powers Act 2013 .

"Master" means:

  (a)   in relation to a ship (not being an installation)--the person in charge or command of the ship; and

  (b)   in relation to an installation--the person in charge of the installation;

but does not include a pilot or Government officer.

"Medical practitioner" means any person registered or licensed as a medical practitioner under a law of a State or Territory that provides for the registration or licensing of medical practitioners.

"Member of the Australian Federal Police" includes a special member of the Australian Federal Police.

"monitoring powers" has the meaning given by section   214AB.

"month" means one of the 12 months of the calendar year.

"Movement application" means an application made under section   71E for permission to move goods that are, or will be, subject to customs control.

"Narcotic goods" means goods that consist of a narcotic substance.

"Narcotic-related goods" means:

  (a)   narcotic goods;

  (b)   moneys within the meaning of section   229A to which that section applies or is believed by the person in possession of the moneys to apply;

  (c)   goods within the meaning of section   229A to which that section applies or is believed by the person in possession of the goods to apply; or

  (d)   ships, aircraft, vehicles or animals that are, or are believed by the person in possession of them to be, forfeited goods by reason of having been used in the unlawful importation, exportation or conveyance of prohibited imports, or prohibited exports, that are narcotic goods.

"narcotic substance" means a border controlled drug or a border controlled plant.

"Natural resources" means the mineral and other non - living resources of the seabed and its subsoil.

" officer" means an officer of Customs.

"officer of Customs" means:

  (a)   the Secretary of the Department; or

  (b)   the Australian Border Force Commissioner (including in his or her capacity as the Comptroller - General of Customs); or

  (c)   an APS employee in the Department; or

  (d)   a person authorised under subsection   (1B) to exercise all the powers and perform all the functions of an officer of Customs; or

  (e)   a person who from time to time holds, occupies, or performs the duties of an office or position (whether or not in or for the Commonwealth) specified under subsection   (1C), even if the office or position does not come into existence until after it is so specified; or

  (f)   in relation to a provision of a Customs Act:

  (i)   a person authorised under subsection   (1D) to exercise the powers or perform the functions of an officer of Customs for the purposes of that provision; or

  (ii)   a person who from time to time holds, occupies, or performs the duties of an office or position (whether or not in or for the Commonwealth) specified under subsection   (1E) in relation to that provision, even if the office or position does not come into existence until after it is so specified.

"offshore electricity installation" means infrastructure, a structure or an installation that:

  (a)   is offshore renewable energy infrastructure within the meaning of the Offshore Electricity Infrastructure Act 2021 ; or

  (b)   is offshore electricity transmission infrastructure within the meaning of that Act.

"operator" of a ship or aircraft for a particular voyage or flight means:

  (a)   the shipping line or airline responsible for the operation of the ship or aircraft for the voyage or flight; or

  (b)   if there is no such shipping line or airline, or no such shipping line or airline that is represented by a person in Australia--the master of the ship or the pilot of the aircraft.

"outturn report" means a report under section   64ABAA.

"overseas offshore electricity installation" means an offshore electricity installation that:

  (a)   is in the Commonwealth offshore area; and

  (b)   has been brought into the Commonwealth offshore area from a place outside the outer limits of the area;

but does not include an Australian offshore electricity installation.

"Overseas resources installation" means an off - shore installation that:

  (a)   is in Australian waters; and

  (b)   has been brought into Australian waters from a place outside the outer limits of Australian waters;

but does not include an Australian resources installation.

"Overseas sea installation" means a sea installation that:

  (a)   is in an adjacent area or a coastal area; and

  (b)   has been brought into the adjacent area or coastal area, as the case may be, from a place outside the outer limits of Australian waters;

but does not include an Australian sea installation.

"Owner" in respect of goods includes any person (other than an officer of Customs) being or holding himself or herself out to be the owner, importer, exporter, consignee, agent, or person possessed of, or beneficially interested in, or having any control of, or power of disposition over the goods.

"owner" , in respect of a ship or aircraft, includes a charterer of the ship or aircraft or a slot charterer or freight forwarder responsible for the transportation of goods on the ship or aircraft.

"Package" includes every means by which goods for carriage may be cased covered enclosed contained or packed.

"Pallet" means a pallet within the meaning of the European Convention on Customs Treatment of Pallets used in International Transport signed in Geneva on 9   December 1960, as affected by any amendment of the Convention that has come into force.

"parent" : without limiting who is a parent of a person for the purposes of this Act, someone is the parent of a person if the person is his or her child because of the definition of child in this subsection.

"Pilot" means the person in charge or command of any aircraft.

"Place" includes ship or aircraft.

"place outside Australia" includes:

  (a)   the waters in the Greater Sunrise special regime area; or

  (b)   a resources installation in the Greater Sunrise special regime area;

but does not include:

  (c)   any other area of waters outside Australia; or

  (d)   any other installation outside Australia; or

  (e)   a ship outside Australia; or

  (f)   a reef or an uninhabited island outside Australia.

"pleasure craft" means a ship that from the time of its arrival at its first port of arrival in Australia from a place outside Australia until the time of its departure from its last port of departure in Australia is:

  (a)   used or intended to be used wholly for recreational activities, sporting activities or both; and

  (b)   not used or intended to be used for any commercial activity; and

  (c)   not offered or intended to be offered for sale or disposal.

"Port" means a port appointed under section   15.

"port authority" means a body administering the business carried on at a port or ports in a State or Territory.

"Produce documents" means that the person on whom the obligation to produce documents is cast shall to the best of his or her power produce to the Collector all documents relating to the subject matter mentioned.

"Prohibited goods" means:

  (a)   goods whose importation or exportation is prohibited by this Act or any other law of the Commonwealth; or

  (b)   goods whose importation or exportation is subject to restrictions or conditions under this Act or any other law of the Commonwealth; or

  (ba)   restricted goods that have been brought into Australia other than in accordance with a permission under subsection   233BABAE(2); or

  (c)   goods subject to customs control.

"Protected object" means an object in respect of which a notice under section   203T is in force.

"quarter" means a period of 3 months ending on 31   March, 30   June, 30   September or 31   December.

"Records offence" means:

  (a)   an offence against subsection   240(1) or (4) of this Act;

  (b)   an offence against:

  (i)   section   6 of the Crimes Act 1914 ; or

  (iii)   section   237 of this Act;

    being an offence that relates to an offence of the kind referred to in paragraph   (a) of this definition; or

  (ba)   an ancillary offence (within the meaning of the Criminal Code ) that relates to an offence of the kind referred to in paragraph   (a) of this definition; or

  (c)   an offence against section   134.1, 134.2 or 135.1 of the Criminal Code , being an offence that relates to a tax liability.

"Resources installation" means:

  (a)   a resources industry fixed structure within the meaning of subsection   (5); or

  (b)   a resources industry mobile unit within the meaning of subsection   (6).

"resources installation in the Greater Sunrise special regime area" means a resources installation that is attached to the seabed in the Greater Sunrise special regime area.

"restricted goods" has the meaning given by section   233BABAE.

"rules" :

  (a)   in relation to Part   XA, means rules made under section   179; and

  (b)   in relation to Part   XB, means rules made under section   179L.

"Sea installation" has the same meaning as in the Sea Installations Act.

"Sea Installations Act" means the Sea Installations Act 1987 .

" section 234AA place" means a place that is identified under section   234AA as a place of a kind referred to in that section.

"self-assessed clearance declaration" means a declaration given to the Department under section   71 in the circumstances mentioned in section   71AAAF.

"self-assessed clearance declaration advice" means a self - assessed clearance declaration advice given under section   71AAAG.

"Ship" means any vessel used in navigation, other than air navigation, and includes:

  (a)   an off - shore industry mobile unit; and

  (b)   a barge, lighter or any other floating vessel.

"small business entity" has the meaning given by section   328 - 110 (other than subsection   328 - 110(4)) of the Income Tax Assessment Act 1997 .

"Smuggling" means any importation, introduction or exportation or attempted importation, introduction or exportation of goods with intent to defraud the revenue.

"special reporter" has the same meaning as in section   63A.

"suspicious substance" means a narcotic substance that would, or would be likely to, assist in the proof of the commission by any person of an offence against Division   307 of the Criminal Code that is punishable by imprisonment for a period of 7 years or more.

"taxable dealing" has the meaning given by the Wine Tax Act.

"taxable importation" has the meaning given by the GST Act.

"taxable importation of a luxury car" has the meaning given by the Luxury Car Tax Act.

"taxation officer" means a person employed or engaged under the Public Service Act 1999 who is:

  (a)   exercising powers; or

  (b)   performing functions;

under, pursuant to or in relation to a taxation law (as defined in section   2 of the Taxation Administration Act 1953 ).

"territorial sea" , in relation to Australia, means the territorial sea area whose outer limits are from time to time specified in a Proclamation made by the Governor - General for the purposes of section   7 of the Seas and Submerged Lands Act 1973 .

"The United Kingdom" includes the Channel Islands and the Isle of Man.

"This Act" includes all regulations made thereunder.

"Timor Sea Maritime Boundaries Treaty" means the Treaty between Australia and the Democratic Republic of Timor - Leste Establishing their Maritime Boundaries in the Timor Sea done at New York on 6   March 2018, as in force from time to time.

Note:   The Treaty could in 2019 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

"Timor Sea petroleum activities purpose" , in relation to goods, means the purpose of the goods being:

  (a)   taken to a resources installation that is attached to the seabed:

  (i)   in the Greater Sunrise special regime area; or

  (ii)   in the Greater Sunrise pipeline international offshore area within the meaning of the Offshore Petroleum and Greenhouse Gas Storage Act 2006 ; or

  (iii)   above the Bayu - Undan Gas Field within the meaning of the Timor Sea Maritime Boundaries Treaty; or

  (iv)   in the Bayu - Undan pipeline international offshore area within the meaning of the Offshore Petroleum and Greenhouse Gas Storage Act 2006 ; or

  (v)   above the Kitan Oil Field within the meaning of the Timor Sea Maritime Boundaries Treaty; and

  (b)   used at the resources installation for a purpose related to Petroleum Activities within the meaning of the Timor Sea Maritime Boundaries Treaty.

"tobacco products" means goods classified to heading 2401, 2402 or 2403 or subheading 2404.11.00 of Schedule   3 to the Customs Tariff Act 1995 (except goods classified to subheading 2402.90.00 or 2403.99.10 of that Schedule).

"transport security identification card" means:

  (a)   an aviation security identification card issued under the Aviation Transport Security Regulations   2005 ; and

  (b)   a maritime security identification card issued under the Maritime Transport and Offshore Facilities Security Regulations   2003 .

"trusted trader agreement" means an agreement entered into under section   176A between the Comptroller - General of Customs and an entity, and includes such an agreement as varied and in force from time to time.

"UNCLOS" means the United Nations Convention on the Law of the Sea.

Note:   The text of the Convention is set out in Australian Treaty Series 1994 No.   31.

"unmanufactured raw products" means natural or primary products that have not been subjected to an industrial process, other than an ordinary process of primary production, and, without limiting the generality of the foregoing, includes:

  (a)   animals;

  (b)   bones, hides, skins and other parts of animals obtained by killing, including such hides and skins that have been sun - dried;

  (c)   greasy wool;

  (d)   plants and parts of plants, including raw cotton, bark, fruit, nuts, grain, seeds in their natural state and unwrought logs;

  (e)   minerals in their natural state and ores; and

  (f)   crude petroleum.

"unmarked plastic explosive" has the same meaning as in Subdivision B of Division   72 of the Criminal Code .

"UN-sanctioned goods" means goods that are prescribed as UN - sanctioned goods under subsection   233BABAA(1).

"Visual examination application" means an application made under section   71D or 71DK for permission to examine goods.

"Warehouse" means a place that a person or partnership is licensed under section   79 to use for warehousing goods.

"warehouse declaration" means a warehouse declaration communicated to the Department by document or electronically under section   71DH.

"warehouse declaration advice" means a warehouse declaration advice given under section   71DJ.

"warehouse declaration processing charge" means a warehouse declaration processing charge payable as set out in section   71DI.

"Warehoused goods" means:

  (a)   goods received into a warehouse in pursuance of an entry for warehousing or permission granted under section   71E; or

  (b)   goods blended or packaged in a warehouse in compliance with this Act.

"warehoused goods declaration fee" means a fee payable under section   71BA for the processing of an import declaration in respect of warehoused goods.

"Wharf" means a wharf appointed under section   15.

"Wharf owner" includes any owner or occupier of any wharf.

"wine tax" has the meaning given by section   33 - 1 of the Wine Tax Act.

"Wine Tax Act" means the A New Tax System (Wine Equalisation Tax) Act 1999 .

  (1AA)   The Comptroller - General of Customs may, by writing, authorise an officer of Customs to exercise the powers or perform the functions of an authorised officer under a specified provision of this Act.

  (1A)   If:

  (a)   the Comptroller - General of Customs gives an authorisation under subsection   (1AA); and

  (b)   the authorisation is for officers of Customs from time to time holding, occupying or performing the duties of specified offices or positions to exercise the powers or perform the functions of an authorised officer under specified provisions of this Act;

then the authorisation extends to such an office or position that comes into existence after the authorisation is given.

  (1B)   For the purposes of paragraph   (d) of the definition of officer of Customs in subsection   (1), the Comptroller - General of Customs may, by writing, authorise a person to exercise all the powers and perform all the functions of an officer of Customs.

  (1C)   For the purposes of paragraph   (e) of the definition of officer of Customs in subsection   (1), the Comptroller - General of Customs may, by writing, specify an office or position (whether or not in or for the Commonwealth).

  (1D)   For the purposes of subparagraph   (f)(i) of the definition of officer of Customs in subsection   (1), the Comptroller - General of Customs may, by writing, authorise a person to exercise the powers or perform the functions of an officer of Customs for the purposes of a specified provision of a Customs Act.

  (1E)   For the purposes of subparagraph   (f)(ii) of the definition of officer of Customs in subsection   (1), the Comptroller - General of Customs may, by writing, specify an office or position (whether or not in or for the Commonwealth) in relation to a specified provision of a Customs Act.

  (2)   A reference in this Act to an officer of police or a police officer shall be read as a reference to a member of the Australian Federal Police or of the Police Force of a State or Territory.

  (3)   A reference in this Act or in any other Act to a Customs Tariff or Customs Tariff alteration proposed in the Parliament shall be read as a reference to a Customs Tariff or Customs Tariff alteration proposed by a motion moved in the House of Representatives, and a Customs Tariff or Customs Tariff alteration proposed by a motion so moved shall be deemed to have been proposed in the Parliament at the time at which the motion was moved.

  (3A)   A reference in this Act or any other law of the Commonwealth to the tariff classification under which goods are classified is a reference to the heading in Schedule   3 to the Customs Tariff Act 1995 or such a heading's subheading:

  (a)   in whose third column a rate of duty or the quota sign within the meaning of that Act is set out; and

  (b)   under which the goods are classified for the purposes of that Act.

  (3B)   For the purposes of this Act and any other law of the Commonwealth:

  (a)   a heading in Schedule   3 to the Customs Tariff Act 1995   may be referred to by the word "heading" followed by the digits with which the heading begins;

  (b)   a subheading of a heading in that Schedule may be referred to by the word "subheading" followed by the digits with which the subheading begins;

  (c)   an item in Schedule   4 to that Act may be referred to by the word "item" followed by the number, or the number and letter, with which the item begins;

  (3C)   Unless the contrary intention appears, if the word "Free" is set out in section   16 or 18 of the Customs Tariff Act 1995 , in the third column of Schedule   3 or 4 to that Act or in the third column of the table in a later Schedule to that Act, that word is taken to be a rate of duty for the purposes of this Act or any other law of the Commonwealth.

  (3D)   Unless the contrary intention appears, any words or words and figures, set out in the third column of Schedule   3 or 4 to the Customs Tariff Act 1995 or in the third column of the table in a later Schedule to that Act, that enable the duty to be worked out in respect of goods, are taken to be a rate of duty for the purposes of this Act or any other law of the Commonwealth.

  (4A)   To avoid doubt, if narcotic goods are:

  (a)   imported into Australia in breach of a prohibition under section   50; or

  (b)   exported from Australia in breach of a prohibition under section   112;

the goods are imported or exported, as the case may be, in contravention of this Act.

Note:   Most offences dealing with the importation and exportation of narcotic goods are located in Part   9.1 of the Criminal Code .

  (5)   A reference in this Act to a resources industry fixed structure shall be read as a reference to a structure (including a pipeline) that:

  (a)   is not able to move or be moved as an entity from one place to another; and

  (b)   is used or is to be used off - shore in, or in any operations or activities associated with, or incidental to, exploring or exploiting natural resources.

  (6)   A reference in this Act to a resources industry mobile unit shall be read as a reference to:

  (a)   a vessel that is used or is to be used wholly or principally in:

  (i)   exploring or exploiting natural resources by drilling the seabed or its subsoil with equipment on or forming part of the vessel or by obtaining substantial quantities of material from the seabed or its subsoil with equipment of that kind; or

  (ii)   operations or activities associated with, or incidental to, activities of the kind referred to in subparagraph   (i); or

  (b)   a structure (not being a vessel) that:

  (i)   is able to float or be floated;

  (ii)   is able to move or be moved as an entity from one place to another; and

  (iii)   is used or is to be used off - shore wholly or principally in:

  (A)   exploring or exploiting natural resources by drilling the seabed or its subsoil with equipment on or forming part of the structure or by obtaining substantial quantities of material from the seabed or its subsoil with equipment of that kind; or

  (B)   operations or activities associated with, or incidental to, activities of the kind referred to in sub - subparagraph   (A).

  (7)   A vessel of a kind referred to in paragraph   (6)(a) or a structure of a kind referred to in paragraph   (6)(b) shall not be taken not to be a resources industry mobile unit by reason only that the vessel or structure is also used or to be used in, or in any operations or activities associated with, or incidental to, exploring or exploiting resources other than natural resources.

  (8)   The reference in subparagraph   (6)(a)(ii) to a vessel that is used or is to be used wholly or principally in operations or activities associated with, or incidental to, activities of the kind referred to in subparagraph   (6)(a)(i) shall be read as not including a reference to a vessel that is used or is to be used wholly or principally in:

  (a)   transporting persons or goods to or from a resources installation; or

  (b)   manoeuvring a resources installation, or in operations relating to the attachment of a resources installation to the Australian seabed.

  (9)   A resources installation shall be taken to be attached to the Australian seabed if:

  (a)   the installation:

  (i)   is in physical contact with, or is brought into physical contact with, a part of the Australian seabed; and

  (ii)   is used or is to be used, at that part of the Australian seabed, wholly or principally in or in any operations or activities associated with, or incidental to, exploring or exploiting natural resources; or

  (b)   the installation:

  (i)   is in physical contact with, or is brought into physical contact with, another resources installation that is taken to be attached to the Australian seabed by virtue of the operation of paragraph   (a); and

  (ii)   is used or is to be used, at the place where it is brought into physical contact with the other installation, wholly or principally in or in any operations or activities associated with, or incidental to, exploring or exploiting natural resources.

  (9A)   If it is necessary to determine whether a resources installation is attached to the seabed (the relevant seabed ):

  (a)   in the Greater Sunrise special regime area; or

  (b)   in the Greater Sunrise pipeline international offshore area within the meaning of the Offshore Petroleum and Greenhouse Gas Storage Act 2006 ; or

  (c)   above the Bayu - Undan Gas Field within the meaning of the Timor Sea Maritime Boundaries Treaty; or

  (d)   in the Bayu - Undan pipeline international offshore area within the meaning of the Offshore Petroleum and Greenhouse Gas Storage Act 2006 ; or

  (e)   above the Kitan Oil Field within the meaning of the Timor Sea Maritime Boundaries Treaty;

subsection   (9) has effect as if a reference in that subsection to the Australian seabed were a reference to the relevant seabed.

  (10)   For the purposes of this Act, the space above or below a coastal area shall be deemed to be in that area.

  (11)   Subject to subsection   (13), for the purposes of this Act, a sea installation shall be taken to be installed in an adjacent area if:

  (a)   the installation is in, or is brought into, physical contact with a part of the seabed in the adjacent area; or

  (b)   the installation is in, or is brought into, physical contact with another sea installation that is to be taken to be installed in the adjacent area because of paragraph   (a).

  (12)   For the purposes of this Act, a sea installation shall be taken to be installed in an adjacent area at a particular time if the whole or part of the installation:

  (a)   is in that adjacent area at that time; and

  (b)   has been in a particular locality:

  (i)   that is circular and has a radius of 20 nautical miles; and

  (ii)   the whole or part of which is in that adjacent area;

    for:

  (iii)   a continuous period, of at least 30 days, that immediately precedes that time; or

  (iv)   one or more periods, during the 60 days that immediately precede that time, that in sum amount to at least 40 days.

  (13)   Where a sea installation, being a ship or an aircraft:

  (a)   is brought into physical contact with a part of the seabed in an adjacent area; or

  (b)   is in, or is brought into, physical contact with another sea installation that is to be taken to be installed in an adjacent area;

for less than:

  (c)   in the case of a ship, or an aircraft, registered under the law of a foreign country--30 days; or

  (d)   in any other case--5 days;

it shall not be taken to be installed in that adjacent area under subsection   (11).

  (14)   A sea installation shall not be taken to be installed in an adjacent area for the purposes of this Act unless it is to be taken to be so installed under this section.

  (15)   Subject to subsection   (17), for the purposes of this Act, a sea installation shall be taken to be installed in a coastal area if:

  (a)   the installation is in, or is brought into, physical contact with a part of the seabed in the coastal area; or

  (b)   the installation is in, or is brought into, physical contact with another sea installation that is to be taken to be installed in the coastal area because of paragraph   (a).

  (16)   For the purposes of this Act, a sea installation (other than an installation installed in an adjacent area) shall be taken to be installed in a coastal area at a particular time if the whole or part of the installation:

  (a)   is in that coastal area at that time; and

  (b)   has been in a particular locality:

  (i)   that is circular and has a radius of 20 nautical miles; and

  (ii)   the whole or part of which is in that coastal area;

    for:

  (iii)   a continuous period, of at least 30 days, that immediately precedes that time; or

  (iv)   one or more periods, during the 60 days that immediately precede that time, that in sum amount to at least 40 days.

  (17)   Where a sea installation, being a ship or an aircraft:

  (a)   is brought into physical contact with a part of the seabed in a coastal area; or

  (b)   is in, or is brought into, physical contact with another sea installation that is to be taken to be installed in a coastal area;

for less than:

  (c)   in the case of a ship, or an aircraft, registered under the law of a foreign country--30 days; or

  (d)   in any other case--5 days;

it shall not be taken to be installed in that adjacent area under subsection   (15).

  (18)   A sea installation shall not be taken to be installed in a coastal area for the purposes of this Act unless it is to be taken to be so installed under this section.

  (18A)   An offshore electricity installation is taken to be installed in the Commonwealth offshore area if the installation:

  (a)   rests on the seabed in the Commonwealth offshore area; or

  (b)   is fixed or connected to the seabed in the Commonwealth offshore area (whether or not the installation is floating); or

  (c)   is attached or tethered to any other offshore electricity installation (including any other offshore electricity installation covered by this paragraph);

but does not include a vessel that is temporarily moored or anchored to the seabed in the Commonwealth offshore area.

  (18B)   An offshore electricity installation is not taken to be installed in the Commonwealth offshore area for the purposes of this Act unless it is taken to be so installed under subsection   (18A).

  (19)   For the purposes of Part   XII, a person will be taken to carry a thing, including a thing constituting or containing special forfeited goods or prohibited goods, on his or her body only if the thing constitutes, or is in or under, clothing worn by the person.

  (19A)   In subsection   (19), the reference to clothing worn by a person includes a reference to any personal accessory or device that is worn by, or attached to, the person.

  (19B)   Without limiting Part   XII, a person is taken to be unlawfully carrying prohibited goods on his or her body if the person is carrying, on his or her body, restricted goods that have been brought into Australia other than in accordance with a permission under subsection   233BABAE(2).

  (20)   For the purposes of Division   1B of Part   XII, a person is in need of protection if, and only if, the person is:

  (a)   under 18 years of age; or

  (b)   in a mental or physical condition (whether temporary or permanent) that makes the person incapable of managing his or her affairs.

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