Commonwealth Numbered Acts

SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) AMENDMENT (OFF-SHORE INSTALLATIONS) ACT 1982 No. 64, 1982 - SECT 3

3. After section 6C of the Principal Act the following sections are inserted:
Certain installations to be part of Australia

''6D. (1) For the purposes of this Act, an installation that-

   (a)  becomes attached to the Australian seabed after the commencement of
        this sub-section; or

   (b)  at the commencement of this sub-section, is attached to the Australian
        seabed,
shall, subject to sub-section (2), be deemed to be part of Australia.

''(2) An installation that is deemed to be part of Australia by virtue of the
operation of this section shall, for the purposes of this Act, cease to be
part of Australia if-

   (a)  the installation is detached from the Australian seabed, or from
        another installation that is attached to the Australian seabed, for
        the purpose of being taken to a place outside the outer limits of
        Australian waters (whether or not the installation is to be taken to a
        place in Australia before being taken outside those outer limits); or

   (b)  after having been detached from the Australian seabed otherwise than
        for the purpose referred to in paragraph (a), the installation is
        moved for the purpose of being taken to a place outside the outer
        limits of Australian waters (whether or not the installation is to be
        taken to a place in Australia before being taken outside those outer
        limits).

''6E. (1) Where an overseas installation (not being an installation referred
to in sub-section (2) ) becomes attached to the Australian seabed, the
installation and any goods on the installation at the time when it becomes so
attached shall, for the purposes of this Act, be deemed to have been imported
into Australia at the time when the installation becomes so attached.

''(2) Where an overseas installation-

   (a)  is brought to a place in Australia; and

   (b)  is to be taken from that place into Australian waters for the purpose
        of becoming attached to the Australian seabed,
the installation and any goods on the installation at the time when it is
brought to that place shall, for the purposes of this Act, be deemed to have
been imported into Australia at the time when the installation is brought to
that place. Goods taken to installations

''6F. Where goods are taken from a place other than a place in Australia on to
an Australian installation, the goods shall, for the purposes of this Act, be
deemed to have been imported into Australia upon being taken on to the
installation. Export of off-shore installations

''6G. (1) Where an installation ceases to be part of Australia, the
installation and any goods on the installation at the time when it ceases to
be part of Australia shall, for the purposes of this Act, be deemed to have
been exported from Australia.

''(2) Where an installation is taken from a place in Australia into Australian
waters for the purpose of becoming attached to the Australian seabed, the
installation and any goods on the installation shall not be taken, for the
purposes of this Act, to have been exported from Australia. Export of goods
from off-shore installations

''6H. For the purposes of this Act, where goods are taken from an Australian
installation for the purpose of being taken to a place outside Australia, the
goods shall be deemed to have been exported from Australia at the time when
they are so taken from the installation.''.