Treasury Legislation Amendment (Repeal Day) Act 2015 (2 of 2015)

Schedule 4   Definition of Australia

Part 1   Income Tax Assessment Act 1997

6   At the end of Division 960 of Part 6-1

Add:

Subdivision 960-T - Meaning of Australia

Guide to Subdivision 960-T

960-500 What this Subdivision is about

This Subdivision includes rules about the meaning of Australia when used in a geographical sense.

The ordinary meaning of Australia includes each State and internal Territory of Australia and their internal waters and any islands that are part of those State and Territories.

This Subdivision extends the ordinary meaning of Australia to include each external Territory of Australia (other than the Australian Antarctic Territory) and certain offshore areas and certain offshore installations.

Table of sections

Operative provisions

960-505 Meaning of Australia

Operative provisions

960-505 Meaning of Australia

Territories

(1) 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.

Note 1: 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.

Note 2: Division 1A of Part III of the Income Tax Assessment Act 1936 provides special rules in relation to residents of Norfolk Island.

Offshore areas

(2) 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).

Note 1: 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.

Note 2: The offshore area and the Joint Petroleum Development Area include the exclusive economic zone and the continental shelf of Australia.