SALES TAX AMENDMENT (OFF-SHORE INSTALLATIONS) ACT (NO. 1) 1982 NO. 55, 1982 

SALES TAX AMENDMENT (OFF-SHORE INSTALLATIONS) ACT (NO. 1) 1982 NO. 55, 1982 
- TABLE OF PROVISIONS

1. Short title, & c.  
2. Commencement  
3.  

SALES TAX AMENDMENT (OFF-SHORE INSTALLATIONS) ACT (No. 1) 1982 No. 55, 1982 - LONG TITLE

                 An Act to amend the Sales Tax Act (No. 1) 1930

SALES TAX AMENDMENT (OFF-SHORE INSTALLATIONS) ACT (No. 1) 1982 No. 55, 1982
- SECT 1
Short title, & c.

                                                  (Assented to 16 June 1982)
  1. (1) This Act may be cited as the Sales Tax Amendment (Off-shore
Installations) Act (No. 1) 1982.
  (2) The Sales Tax Act (No. 1) 1930*1* is in this Act referred to as the
Principal Act.
*1*No. 26, 1930, as amended. For previous amendments, see No. 63, 1930; No.
26, 1931; No. 32, 1936; No. 30, 1938; No. 16, 1939; Nos. 3 and 77, 1940; No.
33, 1941; No. 7, 1942; No. 45, 1943; No. 58, 1946; No. 55, 1949; No. 38, 1950;
No. 64, 1951; No. 45, 1952; No. 54, 1953; No. 46, 1954; No. 6, 1956; No. 72,
1957; No. 89, 1960; Nos. 2 and 77, 1961; No. 5, 1962; No. 76, 1964; No. 88,
1968; No. 69, 1970; No. 15, 1975; No. 144, 1978; and No. 133, 1981.

SALES TAX AMENDMENT (OFF-SHORE INSTALLATIONS) ACT (No. 1) 1982 No. 55, 1982
- SECT 2
Commencement

  2. This Act shall come into operation, or shall be deemed to have come into
operation, as the case requires, on the twenty-eighth day after the day on
which the Off-shore Installations (Miscellaneous Amendments) Act 1982 receives
the Royal Assent.

SALES TAX AMENDMENT (OFF-SHORE INSTALLATIONS) ACT (No. 1) 1982 No. 55, 1982
- SECT 3

  3. After section 2 of the Principal Act the following section is inserted:
Certain installations to be part of Australia
  "2A. (1) For the purposes of this Act and the Sales Tax Assessment Act (No.
1) 1930, 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 and the Sales
Tax Assessment Act (No. 1) 1930, 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 installations 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).".