INCOME TAX ASSESSMENT ACT 1997
Australia , when used in a geographical sense, includes each of the following:
(a) Norfolk Island;
(b) the Coral Sea Islands Territory;
(c) the Territory of Ashmore and Cartier Islands;
(d) the Territory of Christmas Island;
(e) the Territory of Cocos (Keeling) Islands;
(f) the Territory of Heard Island and the McDonald Islands.
Section 15B of the Acts Interpretation Act 1901 provides that an Act is taken to have effect in the coastal sea of Australia as if the coastal sea were part of Australia.
Australia , when used in a geographical sense, includes each of the following areas:
(a) an offshore area for the purpose of the Offshore Petroleum and Greenhouse Gas Storage Act 2006 ;
(b) the Joint Petroleum Development Area (within the meaning of the Petroleum (Timor Sea Treaty) Act 2003 ).
The offshore area and the Joint Petroleum Development Area include all things located in those areas, including all installations and structures such as oil and gas rigs. The areas also extend to the airspace over, and the sea-bed and subsoil beneath, those areas.
The offshore area and the Joint Petroleum Development Area include the exclusive economic zone and the continental shelf of Australia.