Section 106A of the Customs Act 1901 (Cth) deals with Ships and Aircraft to which this Subdivision applies and is extracted below.
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106A Ships and aircraft to which this Subdivision applies
(1) This Subdivision applies to a ship or aircraft of a kind prescribed by regulations made for the purposes of this section, if the ship or aircraft is due to depart:
(a) from a place in Australia at the beginning of a journey to a place outside Australia (whether or not the journey will conclude outside Australia); or
(b) from a place in Australia in the course of such a journey.
(2) Regulations made for the purposes of this section may specify kinds of ships or aircraft by reference to particular matters, including any or all of the following matters:
(a) the type, size or capacity of the ship or aircraft;
(b) the kind of operation or service in which the aircraft or ship will be engaged on journeys from Australia;
(c) other circumstances relating to the ship or aircraft or its use, or relating to the operator of the ship or aircraft.