Commonwealth: Customs Act 1901 (Cth)

Customs Act 1901 No. 6, 1901 Compilation No. 185 Compilation date: 21 February 2025 Includes amendments: Act No. 11, 2025 This compilation is in 5 volumes Volume 1: sections 1–126C Volume 2: sections 126D–183U Volume 3: sections 183UA–269SK Volume 4: sections 269SM–279 Schedule Volume 5: Endnotes Each volume has its own contents About this compilation This compilation This is a compilation of the Customs Act 1901 that shows the text of the law as amended and in force on 21 February 2025 (the compilation date). The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law. Uncommenced amendments The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law. Application, saving and transitional provisions for provisions and amendments If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes. Editorial changes For more information about any editorial changes made in this compilation, see the endnotes. Modifications If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law. Self‑repealing provisions If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes. Contents Part I—Introductory 1 Short title 2 Commencement 4 Definitions 4AAA Members of family 4AA Act not to apply so as to exceed Commonwealth power 4AB Compensation for acquisition of property 4A Approved forms and approved statements 4B What is a Customs‑related law 4C Identity cards 5 Penalties at foot of sections or subsections 5AA Application of the Criminal Code Part II—Administration 5A Attachment of overseas resources installations 5B Installation of overseas sea installations 5BA Installation of overseas offshore electricity installations 5C Certain installations to be part of Australia 6 Act does not extend to external Territories 7 General administration of Act 8 Collectors, States and Northern Territory 8A Attachment of part of a State or Territory to adjoining State or Territory for administrative purposes 9 Delegation 11 Arrangements with States and the Northern Territory 13 Customs seal 14 Flag 15 Appointment of ports etc. 19 Accommodation on wharfs and at airports 20 Waterfront area control 25 Persons before whom declarations may be made 26 Declaration by youths 28 Working days and hours etc. Part III—Customs control examination and securities generally 30 Customs control of goods 30A Exemptions under Torres Strait Treaty 31 Goods on ships and aircraft subject to customs control 33 Persons not to move goods subject to customs control 33A Resources installations subject to customs control 33B Sea installations subject to customs control 33BA Offshore electricity installations subject to customs control 33C Obstructing or interfering with Commonwealth property in a Customs place 34 No claim for compensation for loss 35 Goods imported by post 35A Amount payable for failure to keep dutiable goods safely etc. 36 Offences for failure to keep goods safely or failure to account for goods 37 Accounting for goods 42 Right to require security 43 Form of security 44 General securities may be given 45 Cancellation of securities 46 New securities 47 Form of security 48 Effect of security Part IV—The importation of goods Division 1A—Preliminary 49 Importation 49A Ships and aircraft deemed to be imported 49B Installations and goods deemed to be imported 49C Obligations under this Part may be satisfied in accordance with a trusted trader agreement Division 1—Prohibited imports 50 Prohibition of the importation of goods 51 Prohibited imports 51A Certain controlled substances taken to be prohibited imports 52 Invalidation of licence, permission etc. for false or misleading information Division 2—The boarding of ships and aircraft 58 Ships and aircraft to enter ports or airports 58A Direct journeys between installations and external places prohibited 58B Direct journeys between certain resources installations and external places prohibited 60 Boarding stations 61 Facility for boarding 61A Owner or operator of port etc. to facilitate boarding 62 Ships to come quickly to place of unlading 63 Ship or aircraft not to be moved without authority Division 3—The report of the cargo Subdivision A—General reporting requirements 63A Definitions 64 Impending arrival report 64AA Arrival report 64AAA Report of stores and prohibited goods 64AAB Notifying Department of particulars of cargo reporters 64AAC Report to Department of persons engaged to unload cargo 64AB Cargo reports 64ABAA Outturn reports 64ABAB When outturn report is to be communicated to Department 64ABAC Explanation of shortlanded or surplus cargo 64ACA Passenger reports 64ACB Crew reports 64ACC Information does not have to be reported if it has already been reported under the Migration Act 1958 64ACD Offence for failure to comply 64ACE Communication of reports 64ADAA Requirements for communicating to Department electronically 64ADA Disclosure of cargo reports to port authorities 64AE Obligation to answer questions and produce documents 64AF Obligation to provide access to passenger information 64A Ships or aircraft arriving at certain places 65 Master or pilot of wrecked ship or aircraft to report 66 Goods derelict to be delivered to officer 67 Interference with derelict goods Subdivision C—The registration, rights and obligations of special reporters 67EA Special reporters 67EB Requirements for registration as a special reporter 67EC The making of an application 67ED Consideration of the application 67EE Basic conditions attaching to registration as a special reporter 67EF Storage and record maintenance conditions 67EG Special mail‑order house condition 67EH Further conditions may be imposed by regulations 67EI Breach of conditions of registration 67EJ Duration of registration 67EK Renewal of registration 67EL Comptroller‑General of Customs to allocate a special identifying code for each special reporter 67EM Cancellation of registration as special reporter Subdivision E—Registering re‑mail reporters 67F Applying to be a re‑mail reporter 67G Registering re‑mail reporters 67H Fit and proper person test 67I Obligation of re‑mail reporters to notify Comptroller‑General of Customs of certain matters 67J Varying etc. conditions of registration 67K Cancelling the registration of a re‑mail reporter Division 4—The entry, unshipment, landing, and examination of goods Subdivision A—Preliminary 68 Entry of imported goods 68A Goods imported for transhipment 69 Like customable goods and excise‑equivalent goods 70 Special clearance goods 71 Information and grant of authority to deal with goods not required to be entered Subdivision AA—Information and grant of authority to deal with Subdivision AA goods 71AAAA Meaning of Subdivision AA goods 71AAAB Report and grant of authority to deal with Subdivision AA goods 71AAAC Suspension of authority to deal with Subdivision AA goods Subdivision AB—Information and grant of authority to deal with specified low value goods 71AAAD Meaning of specified low value goods 71AAAE Regulations 71AAAF Making a self‑assessed clearance declaration 71AAAG Collector's response if a self‑assessed clearance declaration is communicated separately from a cargo report 71AAAH Collector's response if a self‑assessed clearance declaration is communicated together with a cargo report 71AAAI Authority to deal with goods covered by a self‑assessed clearance declaration 71AAAJ Contents of authority to deal with specified low value goods 71AAAK No authority to deal with specified low value goods while subject to a direction to hold or further examine 71AAAL No authority to deal with specified low value goods unless duty etc. paid 71AAAM Suspension of authority to deal with specified low value goods 71AAAN Cancellation of authority to deal with specified low value goods 71AAAO Officer may seek further information in relation to self‑assessed clearance declaration 71AAAP Withdrawal of self‑assessed clearance declarations 71AAAQ Further self‑assessed clearance declaration not to be given while there is an existing self‑assessed clearance declaration 71AAAR Effect of withdrawal of a self‑assessed clearance declaration 71AAAS Annotation of self‑assessed clearance declaration by Collector for certain purposes not to constitute withdrawal 71AAAT Manner and effect of communicating self‑assessed clearance declarations to Department Subdivision B—Import declarations 71A Making an import declaration 71B Liability for import declaration processing charge 71BA Warehoused goods declaration fee 71C Authority to deal with goods in respect of which an import declaration has been made 71D Visual examination in presence of officer 71DA An officer may seek additional information Subdivision D—Warehouse declarations 71DG Subdivision does not apply to tobacco products 71DH Making a warehouse declaration 71DI Liability for warehouse declaration processing charge 71DJ Authority to deal with goods in respect of which a warehouse declaration has been made 71DK Visual examination in presence of officer 71DL An officer may seek additional information Subdivision E—General 71E Movement permissions 71F Withdrawal of import entries 71G Goods not to be entered while an entry is outstanding 71H Effect of withdrawal 71J Annotation of import entry by Collector for certain purposes not to constitute withdrawal 71K Manner of communicating with Department by document 71L Manner and effect of communicating with Department electronically 71M Requirements for communicating to Department electronically 72 Failure to make entries 73 Breaking bulk 74 Officer may give directions as to storage or movement of certain goods 76 Goods landed at ship's risk etc. 77 Repacking on wharf 77AA Disclosure of information to cargo reporter or owner of goods Division 5—Detention of goods in the public interest 77EA Minister may order goods to be detained 77EB Notice to person whose goods are detained 77EC Detention of goods by Collector 77ED Minister may authorise delivery of detained goods into home consumption 77EE Minister may authorise export of detained goods 77EF When goods have been detained for 12 months Part IVA—Depots 77F Interpretation 77G Depot licences 77H Application for a depot licence 77J Comptroller‑General of Customs may require applicant to supply further information 77K Requirements for grant of depot licence 77L Granting of a depot licence 77LA Variation of places covered by depot licence 77N Conditions of a depot licence—general 77P Conditions of a depot licence—imported goods 77Q Comptroller‑General of Customs may impose additional conditions to which a depot licence is subject 77R Breach of conditions of depot licence 77S Duration of depot licences 77T Renewal of depot licences 77U Licence charges 77V Notice of intended cancellation etc. of a depot licence 77VA Depot must not be used if depot licence is suspended etc. 77VB Revocation of suspension of depot licences 77VC Cancellation of depot licences 77W Refund of depot licence charge on cancellation of a depot licence 77X Collector's powers in relation to a place that is no longer a depot 77Y Collector may give directions in relation to goods subject to customs control 77Z Licences cannot be transferred 77ZA Service of notice Part V—Warehouses 78 Interpretation 79 Warehouse licences 80 Applications for warehouse licences 80A Comptroller‑General of Customs may require applicant to supply further information 81 Requirements for grant of warehouse licence 81A Grant of a warehouse licence 81B Variation of the place covered by a warehouse licence 82 Conditions of warehouse licences 82A Comptroller‑General of Customs may impose additional conditions to which a warehouse licence is subject 82B Comptroller‑General of Customs may vary the conditions to which a warehouse licence is subject 82C Breach of conditions of a warehouse licence 83 Duration of warehouse licence 84 Renewal of warehouse licence 85 Licence charges 85A Payment of warehouse licence charge 86 Suspension of warehouse licences 87 Cancellation of warehouse licences 87A Refund of warehouse licence charge 87B Variation of excise‑equivalent warehouse licence to remove warehouse 88 Service of notices 89 Death of licence holder 90 Obligations of holders of warehouse licences 91 Access to warehouses 92 Repacking in warehouse 93 Regauging etc. of goods 94 Goods not worth duty may be destroyed 95 Revaluation 96 Arrears of warehouse charges 96A Outwards duty free shops 96B Inwards duty free shops 97 Goods for public exhibition 98 Goods blended or packaged in warehouse 99 Entry of warehoused goods 100 Entry of goods without warehousing with permission of Collector 101 Delivery of warehousing authority 102 Holder of licence to inform Collector of certain matters 102A Notices to Department by holder of warehouse licence 102AB Disclosure of excise‑equivalent warehouse licence information Part VAAA—Cargo terminals Division 1—Preliminary 102B Definitions 102BA Meaning of fit and proper person Division 2—Obligations of cargo terminal operators 102C Notifying Department of cargo terminal 102CA Physical security of cargo terminal and goods 102CB Movement of signs at or near cargo terminal 102CC Notification requirements relating to goods 102CD Unclaimed goods 102CE Record keeping requirements 102CF Fit and proper person 102CG Adequate training of staff 102CH Complying with directions 102CI Responsibility to provide facilities and assistance 102CJ Comptroller‑General of Customs may impose additional obligations 102CK Offence—failure to comply with obligations or requirements Division 3—Obligations of cargo handlers 102D Certain provisions of Division 2 apply 102DA Unpacking of goods in containers at cargo terminal 102DB Facilitating transhipment or export of goods 102DC Using establishment identification when communicating with Department 102DD Comptroller‑General of Customs may impose additional obligations 102DE Offence—failure to comply with obligations or requirements Division 4—Powers of authorised officers 102E General powers 102EA Power to make requests 102EB Power to give directions Division 5—Directions to cargo terminal operators or cargo handlers 102F Directions to cargo terminal operators or cargo handlers etc. 102FA Offence—failure to comply with direction Part VA—Special provisions relating to beverages 103 Interpretation 104 Customable beverage imported in bulk must be entered for warehousing 105 Certain customable beverage not to be entered for home consumption in bulk containers without approval of Comptroller‑General of Customs 105A Delivery from customs control of brandy, whisky or rum Part VAA—Special provisions relating to excise‑equivalent goods 105B Extinguishment of duty on excise‑equivalent goods 105C Returns 105D GST matters 105E Use of excise‑equivalent goods in the manufacture of excisable goods to occur at a dual‑licensed place Part VB—Information about persons departing Australia Division 1—Reports on departing persons Subdivision A—Reports on departing persons 106A Ships and aircraft to which this Subdivision applies 106B Report 48 hours before ship or aircraft is due to depart 106C Report 4 hours before ship or aircraft is due to depart 106D Report just before ship or aircraft departs Subdivision B—Reports on matters in approved statement 106E Ships and aircraft to which this Subdivision applies 106F Reports on matters in approved statement Subdivision C—How reports under this Division are to be made 106G Reports to be made electronically 106H Reports to be made by document if approved electronic system or other approved format or method unavailable 106I Comptroller‑General of Customs may approve different statements or forms Division 2—Questions about departing persons 106J Officers may question operators about departing persons Part VI—The exportation of goods Division 1AAA—Preliminary 107 Obligations under this Part may be satisfied in accordance with a trusted trader agreement Division 1—Prohibited exports 112 Prohibited exports 112A Certain controlled substances taken to be prohibited exports 112B Invalidation of licence, permission etc. for false or misleading information Division 1AA—Export of goods for a military end‑use 112BA Notice prohibiting export 112BB How notices are to be given 112BC Statement to Parliament Division 1A—Directions in relation to goods for export etc. that are subject to customs control 112C Collector may give directions in relation to goods for export etc. that are subject to customs control 112D Compliance with a direction given under section 112C Division 2—Entry and clearance of goods for export Subdivision A—Preliminary 113 Entry of goods for export 113AA How an entry of goods for export is made Subdivision B—Export declarations 114 Making an export declaration 114A An officer may seek additional information 114B Confirming exporters Subdivision D—General 114C Authority to deal with goods entered for export 114CA Suspension of an authority to deal with goods entered for export in order to verify particulars of the goods 114CB Revocation of the suspension of an authority to deal 114CC An officer may seek additional information if an authority to deal has been suspended 114D Goods to be dealt with in accordance with export entry 114E Sending goods to a wharf or airport for export 114F Notices to Department by person who receives goods at a wharf or airport for export 115 Goods not to be taken on board without authority to deal 116 What happens when goods entered for export by an export declaration are not dealt with in accordance with the export entry 117 Security 117AA Consolidation of certain goods for export can only occur at a prescribed place 117A Submanifests to be communicated to Department 118 Certificate of Clearance 118A Requirements for granting a Certificate of Clearance in respect of certain ships or aircraft 119 Communication of outward manifest to Department 119AA Application for permission to move, alter or interfere with goods for export 119AB Application for permission to move, alter or interfere with goods that are no longer for export 119AC Dealing with an application for a permission to move etc. goods that are no longer for export 119A Withdrawal of entries, submanifests and manifests 119B Effect of withdrawal 119C Change of electronic entries and change of submanifests and manifests treated as withdrawals 119D Notification of export entries, submanifests, manifests, withdrawals and applications 119E Requirements for communicating to Department electronically 120 Shipment of goods 122 Time of clearance Division 3A—Examining goods for export that are not yet subject to customs control 122F Object of Division 122G Occupier of premises 122H Consent required to enter premises and examine goods for export 122J Officer must leave premises if consent withdrawn 122K Power to search premises for export goods 122L Power to examine export goods 122M Power to examine documents relating to export goods 122N Power to question occupier about export goods 122P Power to bring equipment to the premises 122Q Compensation 122R Powers in this Division are additional to other powers Division 4—Exportation procedures after Certificate of Clearance issued 123 Ship to bring to and aircraft to stop at boarding stations 124 Master or pilot to account for missing goods 125 Goods exported to be landed at proper destination 126 Certificate of landing Division 4A—Exportation of goods to Singapore 126AAA Definitions 126AB Record keeping obligations 126AC Power to require records 126AD Power to ask questions Division 4B—Exportation of textile or apparel goods to the US 126AE Authorised officer may request records or ask questions Division 4C—Exportation of goods to Thailand 126AF Definitions 126AG Record keeping obligations 126AH Power to require records 126AI Power to ask questions Division 4D—Exportation of goods to New Zealand 126AJA Definitions 126AJB Record keeping obligations 126AJC Power to require records 126AJD Power to ask questions Division 4DA—Exportation of goods to Peru 126AJE Definitions 126AJF Record keeping obligations 126AJG Power to require records 126AJH Power to ask questions Division 4E—Exportation of goods to Chile 126AKA Definitions 126AKB Record keeping obligations 126AKC Power to require records 126AKD Power to ask questions Division 4EA—Exportation of goods to Parties to the Pacific Agreement on Closer Economic Relations Plus 126AKE Definitions 126AKF Record keeping obligations 126AKG Power to require records 126AKH Power to ask questions Division 4EB—Exportation of goods to Parties to the Comprehensive and Progressive Agreement for Trans‑Pacific Partnership 126AKI Definitions 126AKJ Record keeping obligations 126AKK Power to require records 126AKL Power to ask questions Division 4F—Exportation of goods to Malaysia 126ALA Definitions 126ALB Record keeping obligations 126ALC Power to require records 126ALD Power to ask questions Division 4FA—Exportation of goods to Indonesia 126ALE Definitions 126ALF Record keeping obligations 126ALG Power to require records 126ALH Power to ask questions Division 4G—Exportation of goods to Korea 126AMA Definitions 126AMB Record keeping obligations 126AMC Power to require records 126AMD Power to ask questions Division 4GA—Exportation of goods to India 126AME Definitions 126AMF Record keeping obligations 126AMG Power to require records 126AMH Power to ask questions Division 4H—Exportation of goods to Japan 126ANA Definitions 126ANB Record keeping obligations 126ANC Power to require records 126AND Power to ask questions Division 4J—Exportation of goods to China 126AOA Definitions 126AOB Record keeping obligations 126AOC Power to require records 126AOD Power to ask questions Division 4K—Exportation of goods to Hong Kong, China 126APA Definitions 126APB Record keeping obligations 126APC Power to require records 126APD Power to ask questions Division 4L—Exportation of goods to Parties to the Regional Comprehensive Economic Partnership Agreement 126AQA Definitions 126AQB Record keeping obligations 126AQC Power to require records 126AQD Power to ask questions Division 4M—Exportation of goods to the United Kingdom 126ARA Definitions 126ARB Record keeping obligations 126ARC Power to require records 126ARD Power to ask questions Division 5—Miscellaneous 126A Export of installations 126B Export of goods from installations 126C Size of exporting vessel An Act relating to the Customs Part I—Introductory 1 Short title This Act may be cited as the Customs Act 1901. 2 Commencement This Act shall commence on a day to be fixed by Proclamation. 4 Definitions (1) In this Act except where otherwise clearly intended: Adjacent area means an adjacent area in respect of a State, of the Northern Territory or of the Territory of the Ashmore and Cartier Islands, as determined in accordance with section 5 of the Sea Installations Act. Aircraft includes aeroplanes, seaplanes, airships, balloons or any other means of aerial locomotion. aircraft identification powers has the same meaning as in the Maritime Powers Act 2013. Airport means an airport appointed under section 15. Airport owner includes the occupier of an airport. Airport shop goods means: (a) goods declared by the regulations to be airport shop goods for the purposes of section 96B; or (b) goods included in a class of goods declared by the regulations to be a class of airport shop goods for the purposes of that section. Answer questions means that the person on whom the obligation of answering questions is cast shall to the best of his or her knowledge, information, and belief truly answer all questions on the subject mentioned that an officer of Customs shall ask. approved form means a form approved under section 4A. approved statement means a statement approved under section 4A. arrival means: (a) in relation to a ship—the securing of the ship in a port, or (b) in relation to an aircraft—the aircraft coming to a stop after landing. assessed GST has the meaning given by the GST Act. assessed luxury car tax has the meaning given by the Luxury Car Tax Act. assessed wine tax has the meaning given by the Wine Tax Act. Australia does not include the external Territories. Australian aircraft means an aircraft that: (a) is an Australian aircraft as defined in the Civil Aviation Act 1988; or (b) is not registered under the law of a foreign country and is either wholly owned by, or solely operated by: (i) one or more residents of Australia; or (ii) one or more Australian nationals; or (iii) one or more residents of Australia and one or more Australian nationals. For the purposes of this definition, Australian national and resident of Australia have the same meanings as in the Shipping Registration Act 1981. Australian Border Force Commissioner has the same meaning as in the Australian Border Force Act 2015. Australian offshore electricity installation means an offshore electricity installation that is deemed to be part of Australia because of the operation of section 5C. Australian resources installation means a resources installation that is deemed to be part of Australia because of the operation of section 5C. Australian seabed means so much of the seabed adjacent to Australia as is: (a) within the area comprising: (i) the areas described in Schedule 1 to the Offshore Petroleum and Greenhouse Gas Storage Act 2006; and (ii) the Coral Sea area; and (b) part of: (i) the seabed beneath the coastal area; or (ii) the continental shelf of Australia. Australian sea installation means a sea installation that is deemed to be part of Australia because of the operation of section 5C. Australian ship means a ship that: (a) is an Australian ship as defined in the Shipping Registration Act 1981; or (b) is not registered under the law of a foreign country and is either wholly owned by, or solely operated by: (i) one or more residents of Australia; or (ii) one or more Australian nationals; or (iii) one or more residents of Australia and one or more Australian nationals. For the purposes of this definition, Australian national and resident of Australia have the same meanings as in the Shipping Registration Act 1981. Australian waters means: (a) in relation to a resources installation—waters above the Australian seabed; and (b) in relation to a sea installation—waters comprising all of the adjacent areas and the coastal area. authorised officer, in relation to a provision of this Act, means an officer of Customs authorised under subsection (1AA) to exercise the powers or perform the functions of an authorised officer under that provision. Note: See also subsection (1A). authorising officer has the same meaning as in the Maritime Powers Act 2013. Authority to deal means: (a) in relation to goods the subject of an export declaration—an authority of the kind mentioned in paragraph 114C(1)(a); or (b) in relation to goods the subject of an import declaration—an authority of the kind referred to in subsection 71C(4); or (d) in relation to goods the subject of a warehouse declaration—an authority of the kind referred to in subsection 71DJ(4); or (e) in relation to goods that are Subdivision AA goods within the meaning of section 71AAAA or that are specified low value goods within the meaning of section 71AAAD—an authority under section 71. Beer means any liquor on which, under the name of beer, any duty of Customs imposed by the Parliament is payable. Blending means a mixing together of 2 or more substances in order to obtain a commercial product. border controlled drug has the same meaning as in Part 9.1 of the Criminal Code. border controlled plant has the same meaning as in Part 9.1 of the Criminal Code. border controlled precursor has the same meaning as in Part 9.1 of the Criminal Code. Brought into physical contact has the same meaning as in the Sea Installations Act. by authority means by the authority of the officer of Customs doing duty in the matter in relation to which the expression is used. cargo report means a report under section 64AB that is made in respect of the cargo to be unloaded from, or kept on board, a ship at a port or an aircraft at an airport. cargo reporter, in relation to a ship or aircraft and in relation to a particular voyage or flight, means: (a) the operator or charterer of the ship or aircraft; or (b) a slot charterer in respect of the ship; or (c) a freight forwarder in respect of the ship or aircraft; for the voyage or flight. Carriage includes vehicles and conveyances of all kinds. Carry, for the purposes of Division 1B of Part XII, has the meaning given by subsection (19). Charter of the United Nations means the Charter of the United Nations, done at San Francisco on 26 June 1945 [1945] ATS 1. Note: The text of the Charter of the United Nations is set out in Australian Treaty Series 1945 No. 1. In 2007, the text of a Convention in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au). child: without limiting who is a child of a person for the purposes of this Act, each of the following is the child of a person: (a) an adopted child or exnuptial child of the person; (b) someone who is a child of the person within the meaning of the Family Law Act 1975. Coastal area means the area comprising the waters of: (a) the territorial sea of Australia; and (b) the sea on the landward side of the territorial sea of Australia and not within the limits of a State or an internal Territory. Collector has the meaning given by subsection 8(1). commercial document, in relation to goods, means a document or other record prepared in the ordinary course of business for the purposes of a commercial transaction involving the goods or the carriage of the goods, but does not include a record of any electronic transmission to or from the Department or a Collector: (a) in respect of an import declaration, or warehouse declaration, relating to the goods or the withdrawal of such an import declaration or warehouse declaration; or (b) in respect of an export entry, submanifest, or outward manifest, relating to the goods or in respect of the withdrawal of such an entry, submanifest or manifest. Commissioner of Police means the Commissioner of Police referred to in section 6 of the Australian Federal Police Act 1979, and includes an acting Commissioner of Police. Commonwealth aircraft means an aircraft that is in the service of the Commonwealth and displaying the prescribed ensign or prescribed insignia. Commonwealth authority means an authority or body established for a purpose of the Commonwealth by or under a law of the Commonwealth (including an Ordinance of the Australian Capital Territory). Commonwealth offshore area has the same meaning as in the Offshore Electricity Infrastructure Act 2021. Commonwealth ship means a ship that is in the service of the Commonwealth and flying the prescribed ensign. Comptroller‑General of Customs means the person who is the Comptroller‑General of Customs in accordance with subsection 11(3) or 14(2) of the Australian Border Force Act 2015. Container means a container within the meaning of the Customs Convention on Containers, 1972 signed in Geneva on 2 December 1972, as affected by any amendment of the Convention that has come into force. controlled trial means a controlled trial established by rules made under subsection 179L(1). controlled trial provision means the following: (a) Part IV (importation of goods), other than Division 1 of that Part; (b) Part IVA (depots); (c) Part V (warehouses); (d) Part VI (exportation of goods), other than Division 1 of that Part; (e) Part VIA (electronic communications); (f) Part XI (agents and customs brokers); (g) Part XVA (tariff concession orders); (h) regulations made for the purposes of a provision covered by paragraph (a), (b), (c), (d), (e), (f) or (g). Coral Sea area has the same meaning as in section 7 of the Offshore Petroleum and Greenhouse Gas Storage Act 2006. Country includes territory or other place, but does not include: (a) an Australian resources installation; or (b) an Australian sea installation; or (c) an Australian offshore electricity installation. Customs Acts means this Act and any instruments (including rules, regulations or by‑laws) made under this Act and any other Act, and any instruments (including rules, regulations or by‑laws) made under any other Act, relating to customs in force within the Commonwealth or any part of the Commonwealth. customs broker means a customs broker within the meaning of Part XI. Customs‑related law has the meaning given by section 4B. Customs Tariff means an Act imposing duties of customs, and includes such an Act that has not come into operation. data includes: (a) information in any form; or (b) any program (or part of a program). Days does not include Sundays or holidays. Defence Minister means the Minister administering section 1 of the Defence Act 1903. depot operator means a person who holds a depot licence as defined by subsection 77F(1). Deputy Commissioner of Police means a Deputy Commissioner of Police referred to in section 6 of the Australian Federal Police Act 1979, and includes: (a) an acting Deputy Commissioner of Police; and (b) a member of the Australian Federal Police authorized in writing by the Commissioner of Police to act on behalf of the Australian Federal Police for the purposes of this Act. designated place means: (a) a port, airport or wharf that is appointed, and the limits of which are fixed, under section 15; or (aa) a place to which a ship or aircraft has been brought because of stress of weather or other reasonable cause as mentioned in subsection 58(1), while that ship or aircraft remains at that place; or (b) a place that is the subject of a permission under subsection 58(2) while the ship or aircraft to which the permission relates remains at that place; or (c) a boarding station that is appointed under section 15; or (d) a place from which a ship or aircraft that is the subject of a permission under section 175 is required to depart, between the grant of that permission and the departure of the ship or aircraft; or (e) a place to which a ship or aircraft that is the subject of a permission under section 175 is required to return, while that ship or aircraft remains at that place; or (f) a section 234AA place that is not a place, or a part of a place, referred to in paragraph (a), (aa), (b), (c), (d) or (e). Detention officer means: (a) for the purposes of Subdivision A of Division 1B of Part XII—an officer of Customs who is a detention officer because of a declaration under subsection 219ZA(1); or (b) for the purposes of Subdivision B of that Division—an officer of Customs who is a detention officer because of a declaration under subsection 219ZA(2); or (c) for the purposes of Subdivision C of that Division—an officer of Customs who is a detention officer because of a declaration under subsection 219ZA(3). Detention place means: (a) for the purposes of Subdivision B of Division 1B of Part XII—a place that is a detention place because of subsection 219ZB(1); and (b) for the purposes of Subdivision C of that Division—a place that is a detention place because of subsection 219ZB(2). Division 1B Judge means: (a) a Judge of the Federal Court of Australia, of the Supreme Court of the Australian Capital Territory, or of the Federal Circuit and Family Court of Australia (Division 1), in relation to whom a consent under subsection 219RA(1) and a nomination under subsection 219RA(2) are in force; or (b) a Judge of the Supreme Court of a State to whom an appropriate arrangement under subsection 11(1) applies; or (c) a Judge of the Supreme Court of the Northern Territory who is not a Judge referred to in paragraph (a) and to whom an appropriate arrangement under subsection 11(2) applies. Division 1B Magistrate means: (a) a Magistrate of the Australian Capital Territory; or (b) a Magistrate of a State to whom an appropriate arrangement under subsection 11(1) applies; or (c) a Judge of the Local Court of the Northern Territory to whom an appropriate arrangement under subsection 11(2) applies. documents include: (a) any paper or other material on which there is writing; and (b) any paper or other material on which there are marks, figures, symbols or perforations having a meaning for persons qualified to interpret them; and (c) any paper or other material on which a photographic image or any other image is recorded; and (d) any article or material from which sounds, images or writing is capable of being produced with or without the aid of a computer or of some other device. Drawback includes bounty or allowance. Dutiable goods includes all goods in respect of which any duty of Customs is payable. Duty means duty of Customs. electronic, in relation to a communication, means the transmission of the communication by computer. eligible business entity has the meaning given by subparagraph 69(1)(d)(ia). Environment related activity has the same meaning as in the Sea Installations Act. excisable goods has the same meaning as in the Excise Act 1901. excise‑equivalent goods means goods prescribed by the regulations for the purposes of this definition. excise‑equivalent warehouse licence has the meaning given by subsection 78(1). export declaration means an export declaration communicated to the Department by document or electronically as mentioned in section 114. export entry means an entry of goods for export made as mentioned in section 113AA. export entry advice means an export entry advice given under subsection 114C(1). External place means: (a) a Territory other than an internal Territory; or (b) a foreign country. External search, in relation to a person, means a search of the body of, and of anything worn by, the person: (a) to determine whether the person is carrying any prohibited goods; and (b) to recover any such goods; but does not include an internal examination of the person's body. Finance Minister means the Minister administering the Public Governance, Performance and Accountability Act 2013. foreign aircraft means an aircraft that is not an Australian aircraft. foreign ship means a ship that is not an Australian ship. frisk search means: (a) a search of a person conducted by quickly running the hands over the person's outer garments; and (b) an examination of anything worn or carried by the person that is conveniently and voluntarily removed by the person. fuel means goods of a kind that fall within a classification in subheading 2707, 2709 or 2710 of Schedule 3 to the Customs Tariff. gaseous fuel means compressed natural gas, liquefied natural gas or liquefied petroleum gas. Gazette notice means a notice signed by the Minister and published in the Gazette. goods means movable personal property of any kind and, without limiting the generality of the expression, includes documents, vessels and aircraft. Goods under drawback includes all goods in respect of which any claim for drawback has been made. Greater Sunrise special regime area has the same meaning as in the Seas and Submerged Lands Act 1973. GST has the meaning given by section 195‑1 of the GST Act. GST Act means the A New Tax System (Goods and Services Tax) Act 1999. identity card means an identity card issued under section 4C for the purposes of the provision in which the expression is used. import declaration means an import declaration communicated to the Department by document or electronically as mentioned in section 71A. import declaration advice means an import declaration advice given under subsection 71C(1). import declaration processing charge means import declaration processing charge payable as set out in section 71B. import duty means duty imposed on goods imported into Australia. import entry means an entry of goods for home consumption made as mentioned in subsection 68(3A) or an entry of goods for warehousing made as mentioned in subsection 68(3B). import entry advice means an import declaration advice or a warehouse declaration advice. infringement notice has the meaning given by subsection 243X(1). In need of protection has the meaning given by subsection (20). Installation means: (a) a resources installation; or (b) a sea installation; or (c) an offshore electricity installation. internal medical search means an internal search carried out under section 219Z (internal medical search by medical practitioner). internal non‑medical scan means an internal search carried out under section 219SA (internal non‑medical scan using prescribed equipment). internal search of a person: (a) means an examination (including an internal examination) of the person's body to determine whether the person is internally concealing a substance or thing; and (b) in the case of an internal medical search—includes the recovery of any substance or thing suspected on reasonable grounds to be so concealed. Justice means any Justice of the Peace having jurisdiction in the place. Lawyer means a person who has been admitted in a State or Territory to practise as a barrister, as a solicitor or as a barrister and solicitor and whose right so to practise is not suspended or has not been cancelled. Lighter includes a craft of every description used for the carriage of goods in a port. like customable goods means goods that are prescribed by the regulations for the purposes of this definition. low value cargo has the same meaning as in section 63A. luxury car tax has the meaning given by section 27‑1 of the Luxury Car Tax Act. Luxury Car Tax Act means the A New Tax System (Luxury Car Tax) Act 1999. maritime officer has the same meaning as in the Maritime Powers Act 2013. Master means: (a) in relation to a ship (not being an installation)—the person in charge or command of the ship; and (b) in relation to an installation—the person in charge of the installation; but does not include a pilot or Government officer. Medical practitioner means any person registered or licensed as a medical practitioner under a law of a State or Territory that provides for the registration or licensing of medical practitioners. Member of the Australian Federal Police includes a special member of the Australian Federal Police. monitoring powers has the meaning given by section 214AB. month means one of the 12 months of the calendar year. Movement application means an application made under section 71E for permission to move goods that are, or will be, subject to customs control. Narcotic goods means goods that consist of a narcotic substance. Narcotic‑related goods means: (a) narcotic goods; (b) moneys within the meaning of section 229A to which that section applies or is believed by the person in possession of the moneys to apply; (c) goods within the meaning of section 229A to which that section applies or is believed by the person in possession of the goods to apply; or (d) ships, aircraft, vehicles or animals that are, or are believed by the person in possession of them to be, forfeited goods by reason of having been used in the unlawful importation, exportation or conveyance of prohibited imports, or prohibited exports, that are narcotic goods. narcotic substance means a border controlled drug or a border controlled plant. Natural resources means the mineral and other non‑living resources of the seabed and its subsoil. officer means an officer of Customs. officer of Customs means: (a) the Secretary of the Department; or (b) the Australian Border Force Commissioner (including in his or her capacity as the Comptroller‑General of Customs); or (c) an APS employee in the Department; or (d) a person authorised under subsection (1B) to exercise all the powers and perform all the functions of an officer of Customs; or (e) a person who from time to time holds, occupies, or performs the duties of an office or position (whether or not in or for the Commonwealth) specified under subsection (1C), even if the office or position does not come into existence until after it is so specified; or (f) in relation to a provision of a Customs Act: (i) a person authorised under subsection (1D) to exercise the powers or perform the functions of an officer of Customs for the purposes of that provision; or (ii) a person who from time to time holds, occupies, or performs the duties of an office or position (whether or not in or for the Commonwealth) specified under subsection (1E) in relation to that provision, even if the office or position does not come into existence until after it is so specified. offshore electricity installation means infrastructure, a structure or an installation that: (a) is offshore renewable energy infrastructure within the meaning of the Offshore Electricity Infrastructure Act 2021; or (b) is offshore electricity transmission infrastructure within the meaning of that Act. operator of a ship or aircraft for a particular voyage or flight means: (a) the shipping line or airline responsible for the operation of the ship or aircraft for the voyage or flight; or (b) if there is no such shipping line or airline, or no such shipping line or airline that is represented by a person in Australia—the master of the ship or the pilot of the aircraft. outturn report means a report under section 64ABAA. overseas offshore electricity installation means an offshore electricity installation that: (a) is in the Commonwealth offshore area; and (b) has been brought into the Commonwealth offshore area from a place outside the outer limits of the area; but does not include an Australian offshore electricity installation. Overseas resources installation means an off‑shore installation that: (a) is in Australian waters; and (b) has been brought into Australian waters from a place outside the outer limits of Australian waters; but does not include an Australian resources installation. Overseas sea installation means a sea installation that: (a) is in an adjacent area or a coastal area; and (b) has been brought into the adjacent area or coastal area, as the case may be, from a place outside the outer limits of Australian waters; but does not include an Australian sea installation. Owner in respect of goods includes any person (other than an officer of Customs) being or holding himself or herself out to be the owner, importer, exporter, consignee, agent, or person possessed of, or beneficially interested in, or having any control of, or power of disposition over the goods. owner, in respect of a ship or aircraft, includes a charterer of the ship or aircraft or a slot charterer or freight forwarder responsible for the transportation of goods on the ship or aircraft. Package includes every means by which goods for carriage may be cased covered enclosed contained or packed. Pallet means a pallet within the meaning of the European Convention on Customs Treatment of Pallets used in International Transport signed in Geneva on 9 December 1960, as affected by any amendment of the Convention that has come into force. parent: without limiting who is a parent of a person for the purposes of this Act, someone is the parent of a person if the person is his or her child because of the definition of child in this subsection. Pilot means the person in charge or command of any aircraft. Place includes ship or aircraft. place outside Australia includes: (a) the waters in the Greater Sunrise special regime area; or (b) a resources installation in the Greater Sunrise special regime area; but does not include: (c) any other area of waters outside Australia; or (d) any other installation outside Australia; or (e) a ship outside Australia; or (f) a reef or an uninhabited island outside Australia. pleasure craft means a ship that from the time of its arrival at its first port of arrival in Australia from a place outside Australia until the time of its departure from its last port of departure in Australia is: (a) used or intended to be used wholly for recreational activities, sporting activities or both; and (b) not used or intended to be used for any commercial activity; and (c) not offered or intended to be offered for sale or disposal. Port means a port appointed under section 15. port authority means a body administering the business carried on at a port or ports in a State or Territory. Produce documents means that the person on whom the obligation to produce documents is cast shall to the best of his or her power produce to the Collector all documents relating to the subject matter mentioned. Prohibited goods means: (a) goods whose importation or exportation is prohibited by this Act or any other law of the Commonwealth; or (b) goods whose importation or exportation is subject to restrictions or conditions under this Act or any other law of the Commonwealth; or (ba) restricted goods that have been brought into Australia other than in accordance with a permission under subsection 233BABAE(2); or (c) goods subject to customs control. Protected object means an object in respect of which a notice under section 203T is in force. quarter means a period of 3 months ending on 31 March, 30 June, 30 September or 31 December. Records offence means: (a) an offence against subsection 240(1) or (4) of this Act; (b) an offence against: (i) section 6 of the Crimes Act 1914; or (iii) section 237 of this Act; being an offence that relates to an offence of the kind referred to in paragraph (a) of this definition; or (ba) an ancillary offence (within the meaning of the Criminal Code) that relates to an offence of the kind referred to in paragraph (a) of this definition; or (c) an offence against section 134.1, 134.2 or 135.1 of the Criminal Code, being an offence that relates to a tax liability. Resources installation means: (a) a resources industry fixed structure within the meaning of subsection (5); or (b) a resources industry mobile unit within the meaning of subsection (6). resources installation in the Greater Sunrise special regime area means a resources installation that is attached to the seabed in the Greater Sunrise special regime area. restricted goods has the meaning given by section 233BABAE. rules: (a) in relation to Part XA, means rules made under section 179; and (b) in relation to Part XB, means rules made under section 179L. Sea installation has the same meaning as in the Sea Installations Act. Sea Installations Act means the Sea Installations Act 1987. section 234AA place means a place that is identified under section 234AA as a place of a kind referred to in that section. self‑assessed clearance declaration means a declaration given to the Department under section 71 in the circumstances mentioned in section 71AAAF. self‑assessed clearance declaration advice means a self‑assessed clearance declaration advice given under section 71AAAG. Ship means any vessel used in navigation, other than air navigation, and includes: (a) an off‑shore industry mobile unit; and (b) a barge, lighter or any other floating vessel. small business entity has the meaning given by section 328‑110 (other than subsection 328‑110(4)) of the Income Tax Assessment Act 1997. Smuggling means any importation, introduction or exportation or attempted importation, introduction or exportation of goods with intent to defraud the revenue. special reporter has the same meaning as in section 63A. suspicious substance means a narcotic substance that would, or would be likely to, assist in the proof of the commission by any person of an offence against Division 307 of the Criminal Code that is punishable by imprisonment for a period of 7 years or more. taxable dealing has the meaning given by the Wine Tax Act. taxable importation has the meaning given by the GST Act. taxable importation of a luxury car has the meaning given by the Luxury Car Tax Act. taxation officer means a person employed or engaged under the Public Service Act 1999 who is: (a) exercising powers; or (b) performing functions; under, pursuant to or in relation to a taxation law (as defined in section 2 of the Taxation Administration Act 1953). territorial sea, in relation to Australia, means the territorial sea area whose outer limits are from time to time specified in a Proclamation made by the Governor‑General for the purposes of section 7 of the Seas and Submerged Lands Act 1973. The United Kingdom includes the Channel Islands and the Isle of Man. This Act includes all regulations made thereunder. Timor Sea Maritime Boundaries Treaty means the Treaty between Australia and the Democratic Republic of Timor‑Leste Establishing their Maritime Boundaries in the Timor Sea done at New York on 6 March 2018, as in force from time to time. Note: The Treaty could in 2019 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au). Timor Sea petroleum activities purpose, in relation to goods, means the purpose of the goods being: (a) taken to a resources installation that is attached to the seabed: (i) in the Greater Sunrise special regime area; or (ii) in the Greater Sunrise pipeline international offshore area within the meaning of the Offshore Petroleum and Greenhouse Gas Storage Act 2006; or (iii) above the Bayu‑Undan Gas Field within the meaning of the Timor Sea Maritime Boundaries Treaty; or (iv) in the Bayu‑Undan pipeline international offshore area within the meaning of the Offshore Petroleum and Greenhouse Gas Storage Act 2006; or (v) above the Kitan Oil Field within the meaning of the Timor Sea Maritime Boundaries Treaty; and (b) used at the resources installation for a purpose related to Petroleum Activities within the meaning of the Timor Sea Maritime Boundaries Treaty. tobacco products means goods classified to heading 2401, 2402 or 2403 or subheading 2404.11.00 of Schedule 3 to the Customs Tariff Act 1995 (except goods classified to subheading 2402.90.00 or 2403.99.10 of that Schedule). transport security identification card means: (a) an aviation security identification card issued under the Aviation Transport Security Regulations 2005; and (b) a maritime security identification card issued under the Maritime Transport and Offshore Facilities Security Regulations 2003. trusted trader agreement means an agreement entered into under section 176A between the Comptroller‑General of Customs and an entity, and includes such an agreement as varied and in force from time to time. UNCLOS means the United Nations Convention on the Law of the Sea. Note: The text of the Convention is set out in Australian Treaty Series 1994 No. 31. unmanufactured raw products means natural or primary products that have not been subjected to an industrial process, other than an ordinary process of primary production, and, without limiting the generality of the foregoing, includes: (a) animals; (b) bones, hides, skins and other parts of animals obtained by killing, including such hides and skins that have been sun‑dried; (c) greasy wool; (d) plants and parts of plants, including raw cotton, bark, fruit, nuts, grain, seeds in their natural state and unwrought logs; (e) minerals in their natural state and ores; and (f) crude petroleum. unmarked plastic explosive has the same meaning as in Subdivision B of Division 72 of the Criminal Code. UN‑sanctioned goods means goods that are prescribed as UN‑sanctioned goods under subsection 233BABAA(1). Visual examination application means an application made under section 71D or 71DK for permission to examine goods. warehouse means a place at which a person or partnership is authorised by a warehouse licence under section 79 to warehouse goods. warehouse declaration means a warehouse declaration communicated to the Department by document or electronically under section 71DH. warehouse declaration advice means a warehouse declaration advice given under section 71DJ. warehouse declaration processing charge means a warehouse declaration processing charge payable as set out in section 71DI. Warehoused goods means: (a) goods received into a warehouse in pursuance of an entry for warehousing or permission granted under section 71E; or (b) goods blended or packaged in a warehouse in compliance with this Act. warehoused goods declaration fee means a fee payable under section 71BA for the processing of an import declaration in respect of warehoused goods. Wharf means a wharf appointed under section 15. Wharf owner includes any owner or occupier of any wharf. wine tax has the meaning given by section 33‑1 of the Wine Tax Act. Wine Tax Act means the A New Tax System (Wine Equalisation Tax) Act 1999. (1AA) The Comptroller‑General of Customs may, by writing, authorise an officer of Customs to exercise the powers or perform the functions of an authorised officer under a specified provision of this Act. (1A) If: (a) the Comptroller‑General of Customs gives an authorisation under subsection (1AA); and (b) the authorisation is for officers of Customs from time to time holding, occupying or performing the duties of specified offices or positions to exercise the powers or perform the functions of an authorised officer under specified provisions of this Act; then the authorisation extends to such an office or position that comes into existence after the authorisation is given. (1B) For the purposes of paragraph (d) of the definition of officer of Customs in subsection (1), the Comptroller‑General of Customs may, by writing, authorise a person to exercise all the powers and perform all the functions of an officer of Customs. (1C) For the purposes of paragraph (e) of the definition of officer of Customs in subsection (1), the Comptroller‑General of Customs may, by writing, specify an office or position (whether or not in or for the Commonwealth). (1D) For the purposes of subparagraph (f)(i) of the definition of officer of Customs in subsection (1), the Comptroller‑General of Customs may, by writing, authorise a person to exercise the powers or perform the functions of an officer of Customs for the purposes of a specified provision of a Customs Act. (1E) For the purposes of subparagraph (f)(ii) of the definition of officer of Customs in subsection (1), the Comptroller‑General of Customs may, by writing, specify an office or position (whether or not in or for the Commonwealth) in relation to a specified provision of a Customs Act. (2) A reference in this Act to an officer of police or a police officer shall be read as a reference to a member of the Australian Federal Police or of the Police Force of a State or Territory. (3) A reference in this Act or in any other Act to a Customs Tariff or Customs Tariff alteration proposed in the Parliament shall be read as a reference to a Customs Tariff or Customs Tariff alteration proposed by a motion moved in the House of Representatives, and a Customs Tariff or Customs Tariff alteration proposed by a motion so moved shall be deemed to have been proposed in the Parliament at the time at which the motion was moved. (3A) A reference in this Act or any other law of the Commonwealth to the tariff classification under which goods are classified is a reference to the heading in Schedule 3 to the Customs Tariff Act 1995 or such a heading's subheading: (a) in whose third column a rate of duty or the quota sign within the meaning of that Act is set out; and (b) under which the goods are classified for the purposes of that Act. (3B) For the purposes of this Act and any other law of the Commonwealth: (a) a heading in Schedule 3 to the Customs Tariff Act 1995 may be referred to by the word "heading" followed by the digits with which the heading begins; (b) a subheading of a heading in that Schedule may be referred to by the word "subheading" followed by the digits with which the subheading begins; (c) an item in Schedule 4 to that Act may be referred to by the word "item" followed by the number, or the number and letter, with which the item begins; (3C) Unless the contrary intention appears, if the word "Free" is set out in section 16 or 18 of the Customs Tariff Act 1995, in the third column of Schedule 3 or 4 to that Act or in the third column of the table in a later Schedule to that Act, that word is taken to be a rate of duty for the purposes of this Act or any other law of the Commonwealth. (3D) Unless the contrary intention appears, any words or words and figures, set out in the third column of Schedule 3 or 4 to the Customs Tariff Act 1995 or in the third column of the table in a later Schedule to that Act, that enable the duty to be worked out in respect of goods, are taken to be a rate of duty for the purposes of this Act or any other law of the Commonwealth. (4A) To avoid doubt, if narcotic goods are: (a) imported into Australia in breach of a prohibition under section 50; or (b) exported from Australia in breach of a prohibition under section 112; the goods are imported or exported, as the case may be, in contravention of this Act. Note: Most offences dealing with the importation and exportation of narcotic goods are located in Part 9.1 of the Criminal Code. (5) A reference in this Act to a resources industry fixed structure shall be read as a reference to a structure (including a pipeline) that: (a) is not able to move or be moved as an entity from one place to another; and (b) is used or is to be used off‑shore in, or in any operations or activities associated with, or incidental to, exploring or exploiting natural resources. (6) A reference in this Act to a resources industry mobile unit shall be read as a reference to: (a) a vessel that is used or is to be used wholly or principally in: (i) exploring or exploiting natural resources by drilling the seabed or its subsoil with equipment on or forming part of the vessel or by obtaining substantial quantities of material from the seabed or its subsoil with equipment of that kind; or (ii) operations or activities associated with, or incidental to, activities of the kind referred to in subparagraph (i); or (b) a structure (not being a vessel) that: (i) is able to float or be floated; (ii) is able to move or be moved as an entity from one place to another; and (iii) is used or is to be used off‑shore wholly or principally in: (A) exploring or exploiting natural resources by drilling the seabed or its subsoil with equipment on or forming part of the structure or by obtaining substantial quantities of material from the seabed or its subsoil with equipment of that kind; or (B) operations or activities associated with, or incidental to, activities of the kind referred to in sub‑subparagraph (A). (7) A vessel of a kind referred to in paragraph (6)(a) or a structure of a kind referred to in paragraph (6)(b) shall not be taken not to be a resources industry mobile unit by reason only that the vessel or structure is also used or to be used in, or in any operations or activities associated with, or incidental to, exploring or exploiting resources other than natural resources. (8) The reference in subparagraph (6)(a)(ii) to a vessel that is used or is to be used wholly or principally in operations or activities associated with, or incidental to, activities of the kind referred to in subparagraph (6)(a)(i) shall be read as not including a reference to a vessel that is used or is to be used wholly or principally in: (a) transporting persons or goods to or from a resources installation; or (b) manoeuvring a resources installation, or in operations relating to the attachment of a resources installation to the Australian seabed. (9) A resources installation shall be taken to be attached to the Australian seabed if: (a) the installation: (i) is in physical contact with, or is brought into physical contact with, a part of the Australian seabed; and (ii) is used or is to be used, at that part of the Australian seabed, wholly or principally in or in any operations or activities associated with, or incidental to, exploring or exploiting natural resources; or (b) the installation: (i) i