Section 2(1)(j) in The Merchant Shipping (Prevention of Pollution by Sewage from Ships) Rules, 2010
(j)"nearest land", with all its grammatical variations, means the baseline from which the territorial sea of the territory in question is established in accordance with international law except that for the purposes of the Convention, nearest land off the north-eastern coast of Australia shall mean a baseline drawn from a point on the coast of Australia in latitude 11°00'S, longitude 142°08' E to-