Commonwealth Numbered Acts

Excise Tariff Amendment (Off-shore Installations) Act 1982 No. 54 of 1982 - SECT 3

3. After section 5 of the Principal Act the following section is inserted:
Goods manufactured or produced at off-shore installations

''5A. (1) Where goods are manufactured or produced at an Australian
installation , the goods shall, for the purposes of this Act, be deemed to be
goods manufactured or produced in Australia.

''(2) In sub-section (1), 'Australian installation' has the same meaning as
the Customs Act 1901.''.