S 43-45 repealed by No 83 of 2014, s 3 and Sch 1 item 127, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014.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 43-45 formerly read:
SECTION 43-45 AGRICULTURAL ACTIVITY
43-45(1)
The expression
agricultural activity
means an activity referred to in any one of the paragraphs of the definition of
agriculture
in subsection
43-15(1)
(other than an activity referred to in paragraph (i) or (j) of the definition of
sundry agricultural activity
in section
43-40
) if that activity is conducted for the purposes of, or for purposes that will directly benefit, a business conducted to obtain produce for sale.
43-45(2)
For the purposes of determining whether an activity is an
agricultural activity
, the activity referred to in:
(a)
paragraph (d) of the definition of
livestock activity
in subsection
43-20(1)
; or
(b)
any of the paragraphs of the definition of
agricultural soil/water activity
in section
43-25
; or
(c)
any of the paragraphs of the definition of
agricultural construction activity
in section
43-30
; or
(d)
paragraph (d), (e) or (h) of the definition of
sundry agricultural activity
in section
43-40
;
includes such an activity when it is conducted by a subcontractor of a person contracted to conduct the activity.
S 43-45 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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