Sales Tax Amendment (Off-shore Installations) Act (No. 5) 1982

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Legislation au C2004A02618 Not in force Act

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Sales Tax Amendment (Off-shore Installations) Act (No. 5) 1982

No. 59 of 1982

 

An Act to amend the Sales Tax Act (No. 5) 1930

[Assented to 16 June 1982]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

Short title, &c.

1. (1) This Act may be cited as the Sales Tax Amendment (Off-shore Installations) Act (No. 5) 1982.

(2) The Sales Tax Act (No. 5) 19301 is in this Act referred to as the Principal Act.

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.


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.”.

 

NOTE

1. No. 34, 1930, as amended. For previous amendments, see No. 34, 1931; No. 36, 1936; No. 34, 1938; No. 20, 1939; Nos. 7 and 81, 1940; No. 37, 1941; No. 11, 1942; No. 49, 1943; No. 62, 1946; No. 59, 1949; No. 42, 1950; No. 68, 1951; No. 49, 1952; No. 58, 1953; No. 50, 1954; No. 10, 1956; No. 76, 1957; No. 93, 1960; Nos. 6 and 81, 1961; No. 9, 1962; No. 80, 1964; No. 92, 1968; No. 73, 1970; No. 19, 1975; No. 148, 1978; and No. 137, 1981.

Overview

The Sales Tax Amendment (Off-shore Installations) Act (No. 5) 1982 was enacted by the Queen, in and by the advice and consent of the Senate and the House of Representatives of the Commonwealth of Australia to address the issue of tax implications arising from offshore installations and the movement of goods to and from these installations. This Act amends the Sales Tax Act (No. 5) 1930, incorporating specific provisions that clarify the tax treatment of offshore installations and the goods associated with them. The policy objective of the Act is to ensure that the importation and exportation of goods and installations related to offshore activities are properly accounted for under the sales tax regime.

Scope and Application

The Sales Tax Amendment (Off-shore Installations) Act (No. 5) 1982 applies to certain installations and goods associated with the Australian seabed, specifically offshore installations that are attached to or become attached to the Australian seabed. The Act modifies the Sales Tax Act (No. 5) 1930 to include these offshore installations as part of Australia for sales tax purposes, deeming them as imported or exported based on their location and movement. The legislation affects entities involved in the offshore installation industry, including those who attach installations to the seabed, and governs the tax implications of importing or exporting goods to and from these installations. The Act has a national jurisdictional reach, applying to activities within Australian waters and offshore installations under Australian jurisdiction. The Act does not specify exclusions or exemptions but may be subject to further regulation or clarification through subordinate instruments.

Key Provisions

The Sales Tax Amendment (Off-shore Installations) Act (No. 5) 1982 amends the Sales Tax Act (No. 5) 1930 to include provisions specifically addressing offshore installations. Section 2a(1) of the amended act provides that any installation that becomes attached to the Australian seabed after the commencement of this subsection, or is already attached to the seabed at the commencement, is deemed to be part of Australia. This status is contingent upon the installation not being detached from the seabed and taken outside Australian waters, as outlined in section 2a(2). Section 2b addresses the importation of overseas installations, stating that an overseas installation and any goods on it are deemed imported when it becomes attached to the Australian seabed or when it is brought to a place in Australia with the intention of being attached to the seabed. Section 2c clarifies that goods brought onto an Australian installation from outside Australia are also considered imported. Conversely, section 2d specifies that when an installation ceases to be part of Australia, it, along with any goods on it, is deemed exported, except in the case of an installation taken from Australia to be attached to the seabed, as per section 2d(2). Finally, section 2e addresses the export of goods from an Australian installation, deeming such goods exported when they are taken from the installation to a place outside Australia. The Sales Tax Amendment (Off-shore Installations) Act (No. 5) 1982 imposes obligations on parties involved with offshore installations. Specifically, it requires that any offshore installation attached to the Australian seabed or brought into Australian waters for such attachment be treated as part of Australia for sales tax purposes. This includes the treatment of goods on the installation as imported. Additionally, any installation detached from the seabed and taken outside Australian waters, or goods taken from an Australian installation to a place outside Australia, must be treated as exported. The act also necessitates that goods brought onto an Australian installation from outside Australia be treated as imported. The Sales Tax Amendment (Off-shore Installations) Act (No. 5) 1982 does not explicitly outline specific offences, penalties, or civil and criminal consequences for breaches of its provisions within the provided text. However, under the Sales Tax Act (No. 5) 1930, general provisions regarding tax offences and penalties apply, which may include fines and imprisonment for wilful default or negligence in tax compliance. The exact penalties would depend on the specific nature and severity of the breach, as well as other relevant laws and regulations governing sales tax in Australia.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.