Document ID: chunk:federal_register_of_legislation:C2025C00155:section:126a
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 126A
Character Range: 613436–614351

126A  Export of installations
 (1) Where an installation ceases to be part of Australia, the installation and any goods on the installation at the time when it ceases to be part of Australia shall, for the purposes of the Customs Acts, be taken to have been exported from Australia.
 (2) Where:
 (a) a resources installation is taken from a place in Australia into Australian waters for the purpose of becoming attached to the Australian seabed; or
 (b) a sea installation is taken from a place in Australia into an adjacent area or into a coastal area for the purpose of being installed in that area; or
 (c) an offshore electricity installation is taken from a place in Australia into the Commonwealth offshore area for the purpose of being installed in that area;
the installation and any goods on the installation shall not be taken, for the purposes of the Customs Acts, to have been exported from Australia.