Sales Tax Assessment Act (No. 1) 1930
3BInstallations in Australian waters
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3B Installations in Australian waters
(1) For the purposes of this Act, but subject to subsection (3), an installation shall be taken to be installed in Australian waters if it is in, or is brought into, physical contact with: (a) the Australian seabed; or (b) another installation that by any other application or applications of this subsection is taken to be installed in Australian waters. (2) For the purposes of this Act, an installation shall be taken to be installed in Australian waters at a particular time if the whole or part of the installation: (a) is in Australian waters at that time; and (b) has been in a particular locality: (i) that is circular and has a radius of 20 nautical miles; and (ii) the whole or part of which is in Australian waters; for: (iii) a continuous period of at least 30 days immediately preceding that time; or (iv) one or more periods, during the 60 days immediately preceding that time, that in sum amount to at least 40 days. (3) A ship or aircraft shall not be taken to be installed in Australian waters under subsection (1) if it: (a) is brought into physical contact with the Australian seabed; or (b) is in, or is brought into, physical contact with another installation that is taken to be installed in Australian waters; for less than: (c) if the ship or aircraft is registered under the law of a foreign country—30 days; or (d) if not—5 days. (4) An installation shall not be taken to be installed in Australian waters for the purposes of this Act unless it is to be taken to be so installed under subsection (1) or (2). (5) For the purposes of this Act, an installation shall be taken to be brought into physical contact with the seabed or an installation if it is connected with the seabed or installation by a cable or other device.