Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 5 - Miscellaneous  

SECTION 126B  

126B   EXPORT OF GOODS FROM INSTALLATIONS  
For the purposes of the Customs Acts, where goods are taken from an installation that is deemed to be part of Australia under section 5C for the purpose of being taken to a place outside Australia, whether directly or indirectly, the goods shall be deemed to have been exported from Australia at the time when they are so taken from the installation.