Section 175 of the Customs Act 1901 (Cth) deals with Failing to Produce Authority and is extracted below.
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175 Goods not to be transferred between certain vessels
(1) In this section:
Australian aircraft has the same meaning as in the Civil Aviation Act 1988.
coastal aircraft means an aircraft that is not currently engaged in making:
(a) an international flight; or
(b) a prescribed flight.
coastal ship means a ship that is not currently engaged in making:
(a) an international voyage; or
(b) a prescribed voyage.
international flight and international voyage have the same respective meanings as they have in Part VII.
prescribed flight in relation to an aircraft, means a flight in the course of which the aircraft takes off from a place outside Australia and lands at a
place outside Australia and does not land at a place in Australia.
prescribed voyage, in relation to a ship, means a voyage in the course of which the ship:
(a) travels between places outside Australia; or
(b) travels from a place outside Australia and returns to that place;
and does not call at a place in Australia.
(2) The owner or master of a coastal ship must not allow any goods to be transferred between the coastal ship and:
(a) a ship that is engaged in making an international voyage or a prescribed voyage; or
(b) an aircraft that is engaged in making an international flight or a prescribed flight.
Penalty: 250 penalty units.
(2A) Subsection (2) applies to a coastal ship that is an Australian ship if the ship is anywhere outside the territorial sea of a foreign country.
(3) The owner or pilot of a coastal aircraft must not allow any goods to be transferred between the coastal aircraft and:
(a) an aircraft that is engaged in making an international flight or a prescribed flight; or
(b) a ship that is engaged in making an international voyage or a prescribed voyage.
Penalty: 250 penalty units.
(3AA) Subsection (3) applies to a ship that is an Australian ship if the ship is anywhere outside the territorial sea of a foreign country.
(3A) A person who is:
(a) the owner or master of an Australian ship that is currently engaged in making an international voyage or a prescribed voyage; or
(b) the owner or pilot of an Australian aircraft that is currently engaged in making an international flight or prescribed flight;
must not allow any goods to be transferred between that ship or aircraft and:
(c) a coastal ship; or
(d) a coastal aircraft.
Penalty: 250 penalty units.
(3AAA) Subsection (3A) applies to an Australian ship described in paragraph (3A)(a) if the ship is anywhere outside the territorial sea of a foreign country.
(3B) A person who is:
(a) the owner or master of a ship (other than an Australian ship) that is currently engaged in making an international voyage or a prescribed voyage; or
(b) the owner or pilot of an aircraft (other than an Australian aircraft) that is currently engaged in making an international flight or a prescribed flight;
must not allow any goods to be transferred between that ship or aircraft and a coastal ship or coastal aircraft if the transfer takes place in, or in the airspace above (as the case may be), the waters of the sea within:
(c) the outer limits of the territorial sea of Australia, including such waters within the limits of a State or an internal Territory; or
(d) 500 metres of an Australian resources installation or an Australian sea installation.
Penalty: 250 penalty units.
(3BA) For the purposes of subsections (2), (3), (3A) and (3B), strict liability applies to such of the following physical elements of circumstance as are relevant to the offence:
(a) that an aircraft is engaged in making an international flight or a prescribed flight; or
(b) that a ship is engaged in making an international voyage or a prescribed voyage.
(3C) Subsection (2), (3), (3A) or (3B) does not apply if a Collector has given permission (for the transfer of the goods) to:
(a) in the case of subsection (2)—the owner or master of the coastal ship referred to in that subsection; and
(b) in the case of subsection (3)—the owner or pilot of the coastal aircraft referred to in that subsection; and
(c) in the case of subsection (3A) or (3B)—the owner or master of the coastal ship referred to in that subsection or the owner or pilot of the coastal aircraft referred to in that subsection (as the case requires).
(4) A Collector may, when giving permission referred to in subsection (3C) or at any time while the permission is in force, impose conditions in respect of the permission, being conditions that, in the opinion of the Collector, are necessary for the protection of the revenue or for the purpose of ensuring compliance with the Customs Acts, and may, at any time, revoke, suspend, or vary, or cancel a suspension of, a condition so imposed.
(5) A condition imposed in respect of a permission under subsection (4) or a revocation, suspension, or variation, or a cancellation of a suspension, of such a condition takes effect when a notice, in writing, of the condition or of the revocation, suspension or variation, or of the cancellation of the suspension, is served on the person to whom the permission has been given or at such later time (if any) as is specified in the notice.
(6) The Collector may revoke a permission given under this section in relation to goods at any time before the goods are transferred.
(7) If, in relation to the transfer of any goods, a person required to comply with a condition imposed in respect of a permission under subsection (4) fails to comply with the condition, he or she is guilty of an offence against this Act punishable upon conviction by a penalty not exceeding 100 penalty units.
(8) Subsection (7) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(9) Subsection (2), (3), (3A) or (3B) does not apply to allowing a transfer of goods for the purpose of securing the safety of a ship or an aircraft or saving life.
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Proven Track Record of Exceptional Results
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All NSW Courts
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