Commonwealth Numbered Acts Commonwealth Numbered ActsCrimes at Sea Act 2000
1 Section 4 (definition of Area A of the Zone of Cooperation )
2 Section 4 (definition of East Timor )
3 Section 4
4 Section 4 (definition of petroleum )
5 Subsection 6A(1)
6 Subsection 6A(6) 7 Subsection 6B(1) 8
Subsection 6C(1)
9 Subparagraph 6C(2)(b)(i) 10 Subparagraph
6C(2)(b)(ii) 11 Subparagraph 6C(2)(c)(i) 12
Subparagraph 6C(2)(c)(ii) 13 Subclause 1(1) of
Schedule 1 (definition of Area A of the Zone of Cooperation ) 14 Subclause 1(1) of Schedule 1
15 Clause 10 of Schedule 1
16 Paragraph 14(3)(b) of Schedule 1
(b) is not within the Joint Petroleum Development Area; 17 Subparagraph
14(4)(a)(ii) of Schedule 1 18 Schedule 1 (legend
of the map in Appendix 1) 19
Subsection 4(1) (definition of Area A of the Zone of Cooperation ) 20 Subsection 4(1) (definition of Australian seabed ) 21 Subsection 4(1) (definition of East Timor ) 22 Subsection 4(1)
23 Subsection 4(1) (paragraph (a) of the definition of place outside
Australia ) 24 Subsection 4(1) (paragraph (b) of the
definition of place outside Australia ) 25 Subsection 4(1) (definition of resources
installation in Area A ) 26 Subsection 4(1)
27 Subsection 4(9A) (9A) If it is
necessary to determine whether a resources installation is attached to the
seabed in the Joint Petroleum Development Area, subsection (9) has effect
as if a reference to the Australian seabed were a reference to the seabed in
the Joint Petroleum Development Area. 28 Subsection 58B(2) 29 Subsection 58B(3) 30 Subsection
58B(4) 31
Subsection 58B(5) 32 Section 131AA (1) Goods
taken out of Australia for the purpose of being taken to a resources
installation in the Joint Petroleum Development Area and there used for a
purpose related to petroleum activities are not liable to any duty of Customs
in relation to the taking of the goods out of Australia.
Fringe Benefits Tax Assessment Act 1986 33 Subsection 67(12) Income Tax Assessment Act 1936 34
Subsection 6(1) (definition of Timor Gap treaty ) 35
Subsection 6(1)
36 Paragraph 6AA(4)(e) (e) Petroleum Act
adjacent area means: 37 Subsection 23AG(7)
(paragraph (b) of the definition of double tax agreement ) 38 Subsection
136AA(1)
39 Subsection 136AA(1)
(a) means an agreement between Australia and another country under which
Australia and the other country share tax revenues from activities undertaken
in an area identified by or under the agreement; and 40 At the end of section 136AA
(4) If, under an international tax sharing treaty, Australia and
another country share tax revenues from activities undertaken in an
area identified by or under the agreement, that area is referred to in
this Division as the area covered by the international tax sharing
treaty . 41 At the end of section 136AC ; or (c) a
taxpayer: 42 Paragraph 136AE(4)(a) (a) a taxpayer (other than a partnership or trustee): 43 Paragraph 136AE(4)(e) (e) in the Commissioner's opinion, the
derivation of the income or the incurring of the expenditure is
attributable, in whole or in part, to activities carried on by the
taxpayer: 44 Paragraph
136AE(5)(a) (a) a taxpayer: 45 Paragraph 136AE(5)(e) (e) in the Commissioner's opinion, the derivation of the
income or the incurring of the expenditure is attributable, in whole
or in part, to activities carried on by the taxpayer: 46 Paragraph
136AE(6)(a) (a) a taxpayer: 47 Paragraph 136AE(6)(e) (e) in the Commissioner's opinion, the
derivation of the income or the incurring of the expenditure is
attributable, in whole or in part, to activities carried on by the
taxpayer: 48 After subsection
136AE(8) (8A) In this section:
(a) a source in Australia (but not in an area covered by an international tax
sharing treaty); 49
Subsection 160AF(1) (1) If:
(d) the amount of that foreign tax, reduced in accordance with any relief
available to the taxpayer under the law relating to that tax; or
50 Subsection 170(14)
51 Subsection 170(14) (definition of relevant provision )
(a) paragraph (3) of Article 5, or paragraph (1) of Article 7, of
the United Kingdom agreement or a provision of any other double taxation
agreement that corresponds with either of those paragraphs; or 52 Subsection 177B(1)
International Organisations (Privileges and Immunities) Act 1963 53
After section 5A (1) The Designated Authority is an international
organisation to which this Act applies.
54 Subsection 5(1) (definition of Area A of the Zone of
Cooperation ) 55 Subsection 5(1) (definition of
Australian seabed ) 56 Subsection 5(1)
Passenger Movement Charge Collection Act 1978 57 Section 3 (definition
of Area A of the Zone of Cooperation ) 58
Section 3
59 Section 3 (definition of petroleum ) 60 Section 3
61 Section 3 (definition of petroleum operations ) 62 Section 3 (definition of Timor Gap Treaty ) 63 Section 3
64 Section 3 (definition of Zone of Cooperation ) 65 Paragraph 5(l) Petroleum (Submerged Lands) Act 1967 66
Subsection 5(1) (definition of Area A of the Zone of Cooperation ) 67 Subsection 5(1)
68 Paragraph 5A(1A)(c) 69 Paragraph 5A(3)(b) Petroleum (Timor Gap Zone of Cooperation) Act 1990 70 The whole of
the Act Quarantine Act 1908 71 Subsection 5(1) (definition
of Area A of the Zone of Cooperation ) 72 Subsection
5(1) (definition of Australian seabed ) 73
Subsection 5(1)
74 Paragraph 6A(a)
75 Paragraph 6A(b) Superannuation Guarantee (Administration) Act 1992 76 After
section 4 This Act: 77 After paragraph
27(1)(c) (ca) salary or wages paid by an employer to an
employee who is not a resident of Australia for work done in the Joint
Petroleum Development Area (within the meaning of the
Petroleum (Timor Sea Treaty) Act 2003 ); Taxation Administration Act 1953 78 Subsection 3C(2A) (2A) Subsection (2) does not apply to
the extent that the person makes a record of the information, or
divulges or communicates the information:
79 After paragraph 68(3)(b) (ba) the recording or disclosure is for
the purposes of complying with an obligation Australia has under an agreement
between Australia and another country; or 80
Section 5A 81 Application—items 34 to 52 82 Continued
operation of certain provisions in the Petroleum (Timor Gap Zone of
Cooperation) Act 1990 —item 70 (a) starts on 20 May 2002; and 83 Application—items 76 and 77 (1) The
amendments made by items 76 and 77 of this Schedule apply in
relation to superannuation guarantee shortfalls for the year starting
on 1 July 2003 and all later years. year has the
same meaning as in the Superannuation Guarantee (Administration) Act
1992 . Joint Petroleum
Development Area has the same meaning as in the
Petroleum (Timor Sea Treaty) Act 2003 .
petroleum has the same meaning as in the Treaty (within the
meaning of the Petroleum (Timor Sea Treaty) Act 2003 ).
Joint Petroleum
Development Area has the same meaning as in the
Petroleum (Timor Sea Treaty) Act 2003 .
Joint Petroleum Development Area has the same
meaning as in the Petroleum (Timor Sea Treaty) Act 2003 .
resources installation in the Joint Petroleum Development Area means a
resources installation that is attached to the seabed in the Joint Petroleum
Development Area.
(2) Goods brought into Australia for the purpose of being taken to a resources
installation in the Joint Petroleum Development Area and there used for a
purpose related to petroleum activities are not liable to any duty of Customs
in relation to the bringing of the goods into Australia.
(3) In this section: petroleum activities has the same meaning as in the
Treaty (within the meaning of the Petroleum (Timor Sea Treaty) Act 2003 ).
Timor Sea Treaty means the Treaty defined by
subsection 5(1) of the Petroleum (Timor Sea Treaty) Act 2003 .
(i) an area that is an adjacent area for the purposes of the Petroleum
(Submerged Lands) Act 1967 ; and
(ii) the Joint Petroleum Development Area within the meaning of the
Petroleum (Timor Sea Treaty) Act 2003 . area covered by an international tax sharing
treaty has the meaning given by subsection (4).
international tax sharing treaty :
(b) does not include an agreement within the meaning of the International
Tax Agreements Act 1953 .
(i) supplied or acquired property under the agreement in connection with a
business; and
(ii) carries on that business in an area covered by an international tax
sharing treaty.
(i) is a resident and carries on a business in a country other than
Australia at or through a permanent establishment of the taxpayer in
that other country; or
(ii) is a resident and carries on a business in an area covered by an
international tax sharing treaty; or
(iii) is a non-resident and carries on a business in Australia at or
through a permanent establishment of the taxpayer in Australia; or
(iv) is a non-resident and carries on a business in an area covered by an
international tax sharing treaty and also carries on a business
somewhere else in Australia at or through a permanent establishment of
the taxpayer in Australia; and
(i) at or through the permanent establishment that is referred to in
subparagraph (a)(i) or (iii); or
(ii) in the area covered by the international tax sharing treaty that is
referred to in paragraph (a)(ii) or (iv);
(i) is a partnership and carries on a business in a country other than
Australia at or through a permanent establishment of the taxpayer in
that other country; or
(ii) is a partnership and carries on a business in an area covered by an
international tax sharing treaty; or
(iii) carries on a business in Australia at or through a permanent
establishment of the taxpayer in Australia and is a partnership in
which any of the partners is a non-resident; or
(iv) carries on a business in an area covered by an international tax
sharing treaty and also carries on a business somewhere else in
Australia at or through a permanent establishment of the taxpayer in
Australia and is a partnership in which any of the partners is a
non-resident; and
(i) at or through the permanent establishment that is referred to in
subparagraph (a)(i) or (iii); or
(ii) in the area covered by the international tax sharing treaty that is
referred to in paragraph (a)(ii) or (iv);
(i) is the trustee of a trust estate and carries on a business in a
country other than Australia at or through a permanent establishment
of the taxpayer in that other country; or
(ii) is the trustee of a trust estate and carries on a business in an area
covered by an international tax sharing treaty; or
(iii) carries on a business in Australia at or through a permanent
establishment of the taxpayer in Australia and is the trustee of a
trust estate of which any of the beneficiaries is a non-resident; or
(iv) carries on a business in an area covered by an international tax
sharing treaty and also carries on a business somewhere else in
Australia at or through a permanent establishment of the taxpayer in
Australia and is the trustee of a trust estate of which any of the
beneficiaries is a non-resident; and
(i) at or through the permanent establishment that is referred to in
subparagraph (a)(i) or (iii); or
(ii) in the area covered by the international tax sharing treaty that is
referred to in paragraph (a)(ii) or (iv);
(a) a reference to income being derived from a source in Australia is to
be read as including a separate reference to income being derived from
a source in an area in Australia that is covered by an international
tax sharing treaty; and
(b) a reference to expenditure being incurred in deriving income from a
source in Australia is to be read as including a separate reference to
expenditure being incurred in deriving income from a source in an area
in Australia that is covered by an international tax sharing treaty.
(b) a source in an area in Australia that is covered by an
international tax sharing treaty;
(c) a source out of Australia.
(a) the assessable income of a year of income of a resident taxpayer
includes:
(i) income that is foreign income; or
(ii) income, or a profit or gain, that is derived from a source in an area
covered by an international tax sharing treaty to the extent to which
that income, profit or gain is taxed in Australia; and
(b) the taxpayer has paid foreign tax in respect of that income, profit or
gain; and
(c) the taxpayer was personally liable for that tax; the taxpayer is,
subject to this Act, entitled to a credit of:
(e) the amount of Australian tax payable in respect of that income, profit
or gain; whichever is the less.
international tax sharing treaty has the
meaning given by subsection 136AA(1).
relevant provision means:
(b) paragraph 7, 8 or 9 of Article 5, or Article 7, of the Taxation Code
in Annex G to the Timor Sea Treaty or a provision of any other
international tax sharing treaty that corresponds with any of those
paragraphs or that Article.
(2) The Designated Authority ceases to be an international organisation to
which this Act applies on the day specified in the regulations.
(3) In this section: Designated Authority has the same meaning as in the
Petroleum (Timor Sea Treaty) Act 2003 .
Joint
Petroleum Development Area has the same meaning as in the
Petroleum (Timor Sea Treaty) Act 2003 .
Joint Petroleum Development Area has the same
meaning as in the Petroleum (Timor Sea Treaty) Act 2003 .
petroleum
activities has the same meaning as in the Timor Sea Treaty.
Timor Sea Treaty means the Treaty
defined by subsection 5(1) of the Petroleum (Timor Sea Treaty) Act 2003 .
Joint Petroleum Development Area
has the same meaning as in the Petroleum (Timor Sea Treaty) Act 2003 .
Joint Petroleum Development Area has the same
meaning as in the Petroleum (Timor Sea Treaty) Act 2003 .
(a) extends to the Joint Petroleum Development Area (within the meaning of
the Petroleum (Timor Sea Treaty) Act 2003 ); and
(b) has effect as if that Area were part of Australia.
(a) for the purposes of this Act; or
(b) in the performance of the person's duties as an officer; or
(c) for the purposes of complying with an obligation Australia has under
an agreement between Australia and another country.
(b) ends on the day on which the Petroleum (Timor Sea Treaty) Act 2003
receives the Royal Assent;
(2) In this item:
(20/03)
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