From Aviation Transport Security Regulations 2005, amended to 21 November 2011:
Exempt LAG items:
A LAG product (including a duty free item or an item supplied by the aircraft operator) is an exempt LAG item, if:
(a) the LAG product is in the possession of a passenger travelling on an aircraft that is operating an inbound international air service to Australia from an airport in an exempt country; and
(b) the passenger passed through a screening point for international passengers at the airport in the exempt country before boarding the aircraft; and
(c) the passenger obtained the LAG product after he or she passed through the screening point and before he or she boarded the aircraft; and
(d) the passenger did not disembark and reboard the aircraft in a non-exempt country during the international air service, unless the passenger did so as the result of an unscheduled stop.
An exempt country means: New Zealand or the United States of America.
Exempt duty free items:
An exempt duty free item, in relation to a passenger who will arrive in Australia on an aircraft operating an inbound international air service, means a duty free item that:
(aa) is acquired at an airport retail outlet at the point of origin of the flight, or a port of call before reaching Australia, at which all goods for sale:
(i) undergo security screening at the point of entry to the airport; and
(ii) are protected from unlawful interference by a process of supply chain security from the time they are delivered to the airport; and
(a) is collected by the passenger at the boarding gate before boarding the aircraft for departure from the airport where the item was acquired; and
(b) is in a sealed plastic bag with proof of purchase by the passenger affixed to the bag, or enclosed in the bag, so that proof of purchase is visible.
