p>Australia's export control rules for tangibles have
been amended to more closely align with the regime for intangible
supplies.
As of 21 April 2018, changes to the Customs (Prohibited Exports)
Regulations 1958 (Cth) came into force. The amendments are
intended, so far as possible, to treat transfer of the same
controlled subject-matter outside of Australia in a physical form
consistently with intangible transfers (such as via email or
allowing access by another intangible means).
The Regulations set the rules for export of controlled goods.
The rules for controlled intangible supplies are contained in the
Defence Trade Controls Act 2012 (Cth). Prior to amending the
Regulations, the separate tangible and intangible regimes in some
instances treated the same controlled subject-matter differently.
For example, a person who brought goods containing controlled
subject-matter into Australia on a temporary basis might have been
required to obtain a permit to export the
