Excise Act 1901
For the purposes of the Excise Acts:
(a) a resources installation that becomes attached to, or that is, at the commencement of this subsection, attached to, the Australian seabed; or
(b) a sea installation that becomes installed in, or that is, at the commencement of this subsection, installed in, an adjacent area or a coastal area;
shall, subject to subsections (2) and (3), be deemed to be part of Australia.
4A(2)
A resources installation that is deemed to be part of Australia because of the operation of this section shall, for the purposes of the Excise Acts, cease to be part of Australia if:
(a) the installation is detached from the Australian seabed, or from another resources installation attached to the Australian seabed, for the purpose of being taken to a place outside the outer limits of Australian waters (whether or not the installation is to be taken to a place in Australia before being taken outside those outer limits); or
(b) after having been detached from the Australian seabed otherwise than for the purpose referred to in paragraph (a), the installation is moved for the purpose of being taken to a place outside the outer limits of Australian waters (whether or not the installation is to be taken to a place in Australia before being taken outside those outer limits).
4A(3)
A sea installation that is deemed to be part of Australia because of the operation of this section shall, for the purposes of the Excise Acts, cease to be part of Australia if:
(a) the installation is detached from its location for the purpose of being taken to a place that is not in an adjacent area or in a coastal area; or
(b) after having been detached from its location otherwise than for the purpose referred to in paragraph (a), the installation is moved for the purpose of being taken to a place that is not in an adjacent area or in a coastal area.
4A(4)
In this section:
(a) ``adjacent area'', ``Australian seabed'', ``coastal area'', ``resources installation'' and ``sea installation'' have the same respective meanings as in the Customs Act 1901 ;
(b) a resources installation shall be taken to be attached to the Australian seabed if it would be taken to be so attached for the purposes of the Customs Act 1901 ;
(c) a sea installation shall be taken to be installed in an adjacent area if it would be taken to be so installed for the purposes of the Customs Act 1901 ; and
(d) a sea installation shall be taken to be installed in a coastal area if it would be taken to be so installed for the purposes of the Customs Act 1901 .
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