Section 1A(1)(n) in The Merchant Shipping (Control of Pollution by Noxious Liquid Substances in Bulk) Rules, 2010
(n)"nearest land", with all 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 of north-eastern coast of Australia, it shall mean from a line drawn from a point on the coast of Australia in-