Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 5 - Miscellaneous  

SECTION 126A   EXPORT OF INSTALLATIONS  

126A(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 the Customs Acts, be taken to have been exported from Australia.

126A(2)    
Where:

(a)    a resources installation is taken from a place in Australia into Australian waters for the purpose of becoming attached to the Australian seabed; or

(b)    a sea installation is taken from a place in Australia into an adjacent area or into a coastal area for the purpose of being installed in that area; or

(c)    

an offshore electricity installation is taken from a place in Australia into the Commonwealth offshore area for the purpose of being installed in that area;

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.