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Customs and Excise Amendment Act 1982 No. 81 of 1982 - SECT 29
Definitions
29. Section 130C of the Principal Act is amended-
(a) by omitting the definition of ''aircraft'' and substituting the following
definition:
'' 'aircraft' does not include-
(a) an aircraft that is not currently engaged in making international
flights; or
(b) an aircraft that is currently engaged in making international flights
but is about to make a flight other than an international flight;'';
and
(b) by omitting the definition of ''ship'' and substituting the following
definitions:
'' 'international flight', in relation to an aircraft, means a flight, whether
direct or indirect, between-
(a) a place in Australia from which the aircraft takes off and a place
outside Australia at which the aircraft lands or is intended to land;
or
(b) a place outside Australia from which the aircraft takes off and a
place in Australia at which the aircraft lands;
'international voyage', in relation to a ship, means a voyage, whether direct
or indirect, between a place in Australia and a place outside Australia;
'place outside Australia' does not include-
(a) a ship, or an area of waters, outside Australia;
(b) an installation outside Australia; or
(c) a reef, or an uninhabited island, outside Australia;
'ship' does not include-
(a) a ship that is not currently engaged in making international voyages;
or
(b) a ship that is currently engaged in making international voyages but
is about to make a voyage other than an international voyage;''.
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