S 43-70 repealed by No 83 of 2014, s 3 and Sch 1 item 127, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014.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 43-70 formerly read:
SECTION 43-70 FISHING OPERATIONS AND RELATED DEFINITIONS
Fishing operations
43-70(1)
The expression
fishing operations
means:
(a)
the taking, catching or capturing of *fish; or
(b)
the farming of fish; or
(c)
the construction of ponds, tanks or other structures to contain fish that are to be farmed, where the construction is conducted by:
(i)
the person who will do the farming; or
(ii)
a person contracted by that person to conduct the construction; or
(iii)
a subcontractor of a person so contracted; or
(d)
the *processing of fish on board vessels; or
(e)
*pearling operations; or
(f)
the operation of a dedicated mother vessel in connection with an activity referred to in paragraphs (a), (b), (d) or (e); or
(g)
the conducting of:
(i)
voyages to or from a *port by a vessel for the purposes of refitting or repairing the vessel, or its equipment, for purposes that are integral to the performance of an activity referred to in any of the preceding paragraphs; or
(ii)
trials in connection with such a refit or repair of a vessel or of its equipment;
but does not include any activity referred to in any of the preceding paragraphs that is conducted, in whole or in part:
(h)
otherwise than for the purposes of a business; or
(i)
for business purposes connected with recreation, sport or tourism.
Fish
43-70(2)
The expression
fish
means freshwater or saltwater fish, and includes crustacea, molluscs or any other living resources, whether of the sea or seabed or of fresh water or the bed below fresh water.
Pearling operations
43-70(3)
The expression
pearling operations
means:
(a)
the taking of pearl shell; or
(b)
the culture of pearls or pearl shell;
and includes the taking or capturing of trochus, beche-de-mer or green snails.
Processing of fish
43-70(4)
The expression
processing of fish
includes:
(a)
the cutting up, dismembering, cleaning, sorting or packing of *fish; or
(b)
the preserving or preparing of fish; or
(c)
the producing of any substance or article from fish.
S 43-70 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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