Offshore Electricity Infrastructure Legislation Amendment Act 2022 (71 of 2022)
Schedule 1 Amendment of the Customs Act 1901
Customs Act 1901
32 Subsection 269T(1) (at the end of the definition of importer)
Add:
; or (f) if the goods are taken from parts beyond the seas to an Australian offshore electricity installation or are goods on board an overseas offshore electricity installation at the time when it is installed in the Commonwealth offshore area - the beneficial owner of the goods at the time when they are imported into Australia; or
(g) if the goods are an overseas offshore electricity installation that becomes installed in the Commonwealth offshore area - the beneficial owner of the installation at the time when it is imported into Australia.
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