Sales Tax Assessment Act (No. 1) 1930
3CCertain installations to be part of Australia
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3C Certain installations to be part of Australia
(1) An installation that: (a) at the commencement of this section, is installed in Australian waters; or (b) at or after that commencement, becomes installed in Australian waters; shall, subject to subsection (2), be deemed to be part of Australia. (2) An installation that is deemed to be part of Australia by virtue of this section shall cease to be part of Australia if: (a) the installation is removed from its location for the purpose of being taken to a place outside the outer limits of Australian waters (whether or not it is to be taken to a place in Australia before being taken outside those limits); or (b) after having been removed from its location otherwise than for that purpose, it is removed for the purpose of being taken to a place outside the outer limits of Australian waters (whether or not it is to be taken to a place in Australia before being taken outside those limits).