Section 131AA of the Customs Act 1901 (Cth) deals with Joint Petroleum Development Areas and is extracted below.
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131AA Special provisions for goods taken to Joint Petroleum Development Area
(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.
(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).
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