Document ID: chunk:federal_register_of_legislation:C2010C00645:clause:1_131aa
Version: federal_register_of_legislation:C2010C00645
Segment Type: clause
Provision Reference: sch 1 cl 131AA
Character Range: 8142–8993

131AA  Special provisions for goods taken to Joint Petroleum Development Area

 (1) Goods taken out of Australia for the purpose of being taken to a resources installation in the Joint Petroleum Development Area and there used for a purpose related to petroleum activities 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 the Joint Petroleum Development Area and there used for a purpose related to petroleum activities are not liable to any duty of Customs in relation to the bringing of the goods into Australia.

 (3) In this section:

petroleum activities has the same meaning as in the Treaty (within the meaning of the Petroleum (Timor Sea Treaty) Act 2003).

Fringe Benefits Tax Assessment Act 1986