Document ID: chunk:federal_register_of_legislation:C2017C00082:clause:4_30
Version: federal_register_of_legislation:C2017C00082
Segment Type: clause
Provision Reference: sch 4 cl 30
Character Range: 37616–38496

30  Section 195‑1
Insert:
indirect tax zone means Australia (within the meaning of the *ITAA 1997), but does not include any of the following:
 (a) the external Territories;
 (b) an offshore area for the purpose of the Offshore Petroleum and Greenhouse Gas Storage Act 2006;
 (c) the Joint Petroleum Development Area (within the meaning of the Petroleum (Timor Sea Treaty) Act 2003);
other than an installation (within the meaning of the Customs Act 1901) that is deemed by section 5C of the Customs Act 1901 to be part of Australia and that is located in an offshore area or the Joint Petroleum Development Area.

    31  Amendments of listed provisions

Further amendments
Item                Provision                                                                  Omit                                                                                               Substitute