Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) For the purposes of this Act, goods are exported when the conveyance transporting the goods from Australian territory commences its journey to a place outside Australian territory (whether or not that place is the intended final overseas destination for the goods).
Note: If goods are transported between landing places or ports in Australian territory, the goods are exported when the conveyance transporting the goods commences its journey from the last landing place or port in Australian territory before leaving Australian territory.
(2) To avoid doubt, subsection (1) applies in relation to goods if:
(a) the goods:
(i) were taken from waters (other than internal waters) in Australian territory; or
(ii) were harvested on the continental shelf adjacent to Australia; or
(iii) were harvested in an area on the continental shelf adjacent to an external Territory to which the Act extends under subparagraph 8(2)(b)(ii); and
(b) after being taken or harvested, the goods:
(i) were loaded onto a conveyance in Australian territory for transportation to a place outside Australian territory; or
(ii) were taken to a place outside Australian territory; and
(c) the goods were not unloaded at any time at a place on land in Australian territory.