S 43-25 repealed by No 83 of 2014, s 3 and Sch 1 item 127, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. S 43-25 formerly read:
SECTION 43-25 AGRICULTURAL SOIL/WATER ACTIVITY
43-25
The expression
agricultural soil/water activity
means:
(a)
any activity conducted for the purpose of soil or water conservation:
(i)
by a person who conducts a *core agricultural activity; or
(ii)
by a person contracted by that person to conduct the first-mentioned activity;
on the *agricultural property where the core agricultural activity is conducted; or
(b)
searching for ground water solely for use in an *agricultural activity, or the construction or maintenance of facilities for the extraction of such water, solely for that use, if the searching, construction or maintenance:
(i)
is conducted on an agricultural property where a core agricultural activity is conducted, or at a place adjacent to that property; and
(ii)
is conducted by the person who conducts the first-mentioned agricultural activity or by a person contracted by that person to conduct the searching, construction or maintenance; or
(c)
any activity conducted for the purposes of soil or water conservation:
(i)
by a person who conducts a core agricultural activity within an *approved catchment area; or
(ii)
by a person contracted by that person to conduct the first-mentioned activity;
within the approved catchment area; or
(d)
the pumping of water solely for use in an agricultural activity if the pumping is conducted:
(i)
on an agricultural property where a core agricultural activity is conducted, or at a place adjacent to that property; and
(ii)
by the person who conducts the first-mentioned agricultural activity or by a person contracted by that person to conduct the pumping, other than a person so contracted that is a *public authority; or
(e)
the supply of water solely for use in an agricultural activity if:
(i)
the supply is to an agricultural property where a core agricultural activity is conducted; and
(ii)
the water comes from that property or a place adjacent to that property; and
(iii)
the supply is conducted by the person who conducts the first-mentioned agricultural activity or by a person contracted by that person to conduct the supply, other than a person so contracted that is a public authority.
Note:
The agricultural activities referred to in the above paragraphs are given an expanded meaning by subsection
43-45(2)
.
S 43-25 inserted by No 157 of 2011, s 3 and Sch 1 item 16, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
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