(1) If:
(a) a cetacean is:
(i) in the Australian Whale Sanctuary, other than the coastal waters, or a part of the coastal waters, of a State or the Northern Territory for which a declaration under section 228 is in force; or
(ii) in waters beyond the outer limits of the Australian Whale Sanctuary; and
(a) a person kills, injures or takes the cetacean, whether or not in contravention of this Division;
the cetacean vests, by force of this section, in the Commonwealth.
(2) The Commonwealth is not liable in any action, suit or proceedings in respect of any matter relating to a cetacean at any time before the taking of possession of the cetacean by the Commonwealth.