Income Tax Assessment Act 1997

1‑4  Application

                   This Act extends to every external Territory referred to in the definition of Australia.


995-1 Definitions

“Australia has the meaning affected by section 960‑505.”


960‑505  Meaning of Australia


             (1)  Australia, when used in a geographical sense, includes each of the following:

                     (a)  Norfolk Island;

                     (b)  the Coral Sea Islands Territory;

                     (c)  the Territory of Ashmore and Cartier Islands;

                     (d)  the Territory of Christmas Island;

                     (e)  the Territory of Cocos (Keeling) Islands;

                      (f)  the Territory of Heard Island and the McDonald Islands.

Note:          Section 15B of the Acts Interpretation Act 1901 provides that an Act is taken to have effect in the coastal sea of Australia as if the coastal sea were part of Australia.

Offshore areas

             (2)  Australia, when used in a geographical sense, includes an offshore area for the purposes of the Offshore Petroleum and Greenhouse Gas Storage Act 2006.

Note 1:       The offshore area includes all things located in that area, including all installations and structures such as oil and gas rigs. The area also extends to the airspace over, and the sea‑bed and subsoil beneath, that area.

Note 2:       The offshore area includes the exclusive economic zone and the continental shelf of Australia.

Nothing in the above definitions includes the land mass of the continent known as “Australia”.

Inclusio unius (est) exclusio alterius
Latin legal maxim that makes the point that where a statute, contract or other legal document includes a list of items falling into a category, the inclusion of certain items on that list should be presumed to mean that any excluded items are intentionally outside the definition.

Posted by PMA admin