INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART I - PRELIMINARY  
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SECTION 6AA   CERTAIN SEA INSTALLATIONS AND OFFSHORE AREAS TO BE TREATED AS PART OF AUSTRALIA  

6AA(3)   [Income derived before 18 October 1968]  

This section does not operate so as to include in the assessable income of a person any income derived before 18 October 1968 that would not otherwise have been so included.

6AA(3A)   [Income derived before 18 September 1974]  

This section does not operate so as to include in the assessable income of a person any income derived before 18 September 1974 that would not have been so included if section 4 of the Income Tax Assessment Act (No. 2) 1974 had not been enacted.

6AA(3B)   [Income derived before 15 October 1987]  

Subject to subsection (3C), this section does not operate so as to include in the assessable income of a person any income derived before 15 October 1987 that would not have been so included if section 9 of the Taxation Laws Amendment Act 1988 had not come into operation.

6AA(3C)   [Application of section]  

This section shall be taken to have applied as if the reference in paragraph (4)(a) of this section, as in force during the period commencing when the Petroleum (Submerged Lands) Amendment Act 1980 came into operation and ending immediately before this subsection came into operation, to the Petroleum (Submerged Lands) Act 1967-1974 had instead been a reference to the Petroleum (Submerged Lands) Act 1967 as in force immediately before the Petroleum (Submerged Lands) Amendment Act 1980 came into operation.

6AA(4)    

(d) Papua New Guinea offshore area means the sea-bed and subsoil beneath, and the space above, the waters within the areas that were specified in Schedule 2 to the Petroleum (Submerged Lands) Act 1967-1974 as being adjacent, respectively, to the Territory of Papua and to the Territory of New Guinea, to the extent only that those waters are territorial waters or superjacent waters of the continental shelf; and