>>412 The Australian Whale Sanctuary has been established to protect all whales and dolphins found in Australian waters. The Australian Whale Sanctuary is in the Commonwealth marine area, beyond the coastal waters of each state and the Northern Territory. It includes all of Australia's Exclusive Economic Zone (EEZ). The Australian EEZ generally extends to 200 nautical miles (approximately 370 kilometres) from the coast, but extends further in some areas to cover offshore territorial waters and islands. The Australian EEZ includes the waters around Australia's external territories, such as Christmas, Cocos (Keeling), Norfolk, Heard and Macdonald islands. Within the Sanctuary it is an offence to kill, injure or interfere with a cetacean. Severe penalties apply to anyone convicted of such offences. All coastal states and territories provide similar protection for whales and dolphins to that provided by the Australian Government in the Australian Whale Sanctuary. In state/territory waters (within 3 nautical miles of the coastline); it is the responsibility of the state and territory governments to protect whales and dolphins.