Document ID: chunk:federal_register_of_legislation:C2004A03968:body:0:p6
Version: federal_register_of_legislation:C2004A03968
Segment Type: other
Provision Reference: 
Character Range: 12724–15314

the only way of averting a threat to, human life; or

    (b) was necessary to secure, or appeared to be the only way of averting a threat to, the safety of a ship at sea, of an aircraft in flight or of a resources installation; or

    (c) was authorised in writing by the Comptroller and was carried out in accordance with the conditions (if any) specified in the authorisation.

"(7) Subsection (6) is not to be taken to limit by implication any defence that would, apart from that subsection, be available to a person charged with an offence against this section.

"(8) For the purposes of this section:

    (a) a person is not to be taken to travel from or to an external place or an installation only because the person is in an aircraft flying over, or on a landing place in or on, the place or installation; and

    (b) goods are not to be taken to have been brought from, or sent to, an external place or an installation only because the goods

    were in an aircraft that flew over, or was on a landing place in or on, the place or installation.

"(9) A person who commits an offence against this section is punishable, on conviction, by a fine not exceeding $10,000.".

10. After section 131a of the Principal Act the following section is inserted:

Special provisions for goods taken to Area A of the Zone of Cooperation

"131aa. (1) Goods taken out of Australia for the purpose of being taken to a resources installation in Area A and there used for a purpose related to petroleum operations are not liable to any duty of Customs in relation to the taking of the goods out of Australia.

"(2) Goods brought into Australia for the purpose of being taken to a resources installation in Area A and there used for a purpose related to petroleum operations are not liable to any duty of Customs in relation to the bringing of the goods into Australia.

"(3) In this section, 'petroleum operations' has the same meaning as in the Treaty set out in the Schedule to the Petroleum (Australia- Indonesia Zone of Cooperation) Act 1990.".

PART 4—AMENDMENT OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986

Principal Act

11. In this Part, "Principal Act" means the Fringe Benefits Tax Assessment Act 19863.

Arrangements to avoid or reduce fringe benefits tax

12. Section 67 of the Principal Act is amended by inserting in subsection (12) "or in the Petroleum (Australia-Indonesia Zone of Cooperation) Act 1990" after "other than this section".

PART 5—AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Principal Act

13. In this Part, "Principal Act" means the Income Tax Assessment