Customs Tariff
(Installations at Sea) Act 1987
No. 83 of 1987
An
Act relating to the operation of Customs Acts in relation to certain
installations at sea
[Assented to 5 June 1987]
BE
IT ENACTED by the Queen, and the Senate and the House of Representatives of the
Commonwealth of Australia, as follows:
Short
title
1. This Act may be cited
as the Customs Tariff (Installations at
Sea) Act 1987.
Commencement
2. This Act commences on
the day on which the Customs Tariff Act
1987 commences.
Incorporation
of Customs Act
3. The Customs Act 1901 is incorporated, and
shall be read as one, with this Act.
Interpretation
4. In this Act, unless the
contrary intention appears:
“natural resources installation”
means:
(a) an off-shore industry fixed
structure; or
(b) an off-shore industry mobile
unit;
“overseas natural resources
installation” means a natural resources installation that:
(a) is in Australian waters; or
(b) has been brought into
Australian waters from a place outside the outer limits of Australian waters;
but does
not include a natural resources installation that is deemed to be part of
Australia because of section 5.
Certain
natural resources installations to be part of Australia
5. (1) For the purposes of the Customs Acts, where an overseas natural
resources installation becomes attached to the Australian seabed, the
installation shall, subject to subsection (4), be deemed to be part of
Australia.
(2) For the purposes of the
Customs Acts, a natural resources installation that, on the commencement of
this Act, is attached to the Australian seabed shall, subject to subsection
(4), be deemed to be part of Australia.
(3) For the purposes of
this Act, a natural resources installation (other than a natural resources
installation that is deemed by subsection (1) to be part of Australia) that
becomes attached to the Australian seabed shall, subject to subsection (4), be
deemed to be part of Australia.
(4) A natural resources
installation that is deemed to be part of Australia under the operation of this
section shall, for the purposes of the Customs Acts, cease to be part of
Australia if:
(a) the installation is detached
from the Australian seabed, or from another natural resources installation
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).
Natural
resources installations and goods deemed to be imported
6. (1) Where an overseas natural resources installation (not being a
natural resources installation referred to in subsection (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 the Customs
Acts, be deemed to have been imported into Australia at the time when the
installation becomes so attached.
(2)
Where
an overseas natural resources 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 the Customs Acts, be deemed to have
been imported into Australia at the time when the installation is brought to
that place.
Goods
taken to natural resources installations
7. Where goods are taken
from parts beyond the seas on to a natural resources installation that is
deemed to be part of Australia under section 5, the goods shall, for the
purposes of the Customs Acts, be deemed to have been imported into Australia
upon being taken on to the installation.
Export
of natural resources installations
8. (1) Where a natural resources 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 the Customs Acts,
be deemed to have been exported from Australia.
(2)
Where a
natural resources 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 the Customs Acts, to have been exported from Australia.
Export
of goods from natural resources installations
9. For the purposes of the
Customs Acts, where goods are taken from a natural resources installation that
is deemed to be part of Australia under section 5 for the purpose of being
taken to parts beyond the seas, the goods shall be deemed to have been exported
from Australia at the time when they are so taken from the installation.
[Minister’s
second reading speech made in—
House
of Representatives on 2 April 1987
Senate
on 5 May 1987