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Section 106A Customs Act 1901
Ships and Aircraft to which this Subdivision applies

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.

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