Section 4(1) of the Customs Act defines ‘Australian resources installation’ as an installation that
that is deemed to be part of Australia because of the operation of section 5C of the Customs Act.
Section 5C states that an offshore installation that is or becomes attached to the Australian seabed
is deemed to be part of Australia.8
An ‘overseas resources installation’ is defined as an offshore or an uninhabited island outside Australia.