Commonwealth Numbered Acts

SALES TAX AMENDMENT (OFF-SHORE INSTALLATIONS) ACT (No. 5) 1982 No. 59, 1982 - SECT 3

3. After section 2 of the Principal Act the following sections are inserted:
Certain installations to be part of Australia

"2A. (1) For the purposes of this Act and the Sales Tax Assessment Act (No. 5)
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. 5) 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 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). Installations and goods deemed to be imported

"2B. (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 and the Sales Tax Assessment Act
(No. 5) 1930, be deemed to be 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 and the Sales Tax Assessment
        Act (No. 5) 1930, be deemed to have been imported into Australia at
        the time when the installation is brought to that place. Goods taken
        to installations

"2C. 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 and
the Sales Tax Assessment Act (No. 5) 1930, be deemed to have been imported
into Australia upon being taken on to the installation. Export of off-shore
installations

"2D. (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 and the Sales Tax
Assessment Act (No. 5) 1930, be deemed to be 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 or the Sales Tax Assessment Act (No. 5) 1930, to have
been exported from Australia. Export of goods from off-shore installation

"2E. 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, for the purposes of this Act and the Sales Tax Assessment Act
(No. 5) 1930, be deemed to be exported from Australia at the time when they
are so taken from the installation.".