Commonwealth Numbered Acts

SALES TAX AMENDMENT (OFF-SHORE INSTALLATIONS) ACT (No. 7) 1982 No. 61, 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. 7)
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. 7) 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).".