(1) The occupier of a registered establishment is the person in whose name the establishment is registered.
(2) An occupier of an establishment (other than a registered establishment) where export operations in relation to goods are, were or will be carried out, is:
(a) the person that operates, operated or will operate the business of carrying out export operations in relation to goods at the establishment; or
(b) a person that manages or controls, managed or controlled or will manage or control export operations carried out in relation to goods at the establishment.