Clean Energy (Fuel Tax Legislation Amendment) Act 2011 (157 of 2011)
Schedule 1 Fuel tax credits
Part 1 Amendments
Fuel Tax Act 2006
16 At the end of Division 43
Add:
Subdivision 43-B - Definitions of agriculture, fishing operations, forestry and related expressions
43-15 Agriculture
(1) Subject to subsection (2), the expression agriculture means:
(a) the cultivation of the soil; or
(b) the cultivation or gathering in of crops; or
(c) the rearing of *livestock; or
(d) viticulture, *horticulture, pasturage or apiculture;
and includes:
(e) a *livestock activity; and
(f) an *agricultural soil/water activity; and
(g) an *agricultural construction activity; and
(h) an *agricultural waste activity; and
(i) a *sundry agricultural activity.
(2) The expression agriculture does not include:
(a) *fishing operations or *forestry; or
(b) an activity referred to in subsection (1) (other than hunting or trapping that is conducted for the purposes of a business, including the storage of any carcasses or skins obtained from the hunting or trapping) unless the activity is conducted for the purposes of, or for purposes that will directly benefit, a business conducted to obtain produce for sale.
43-20 Livestock activity and livestock
Livestock activity
(1) The expression livestock activity means:
(a) the shearing or cutting of hair or fleece of *livestock, or the milking of livestock, on an *agricultural property; or
(b) the transporting of livestock to an agricultural property:
(i) for the purpose of rearing; or
(ii) for the purpose of agistment; or
(c) the return journey from a place referred to in paragraph (b) of the vehicles or equipment used in transporting the livestock, if that journey is for the purpose of:
(i) a further transportation of livestock as mentioned in paragraph (b); or
(ii) backloading raw materials or consumables for use in a *core agricultural activity; or
(d) the mustering of livestock:
(i) by a person who conducts a core agricultural activity; or
(ii) by a person contracted by that person to conduct the mustering;
on the agricultural property where the core agricultural activity is conducted.
Note: The agricultural activities referred to in paragraph (d) are given an expanded meaning by subsection 43-45(2).
Livestock
(2) The expression livestock includes any animal reared for the production of food, fibres, skins, fur or feathers, or for its use in the farming of land.
43-25 Agricultural soil/water activity
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).
43-30 Agricultural construction activity
The expression agricultural construction activity means:
(a) the construction or maintenance of fences:
(i) by a person who conducts a *core agricultural activity; or
(ii) by a person contracted by that person to conduct the construction or maintenance;
on the *agricultural property where the core agricultural activity is conducted; or
(b) the construction or maintenance of firebreaks:
(i) by a person who conducts a core agricultural activity; or
(ii) by a person contracted by that person to conduct the construction or maintenance;
on the agricultural property where the core agricultural activity is conducted or at a place adjacent to that property; or
(c) the construction or maintenance of sheds, pens, silos or silage pits for use in an *agricultural activity if the construction or maintenance is conducted:
(i) on an agricultural property where a core agricultural activity is conducted; and
(ii) by the person who conducts the first-mentioned agricultural activity or by a person contracted by that person to conduct the construction or maintenance; or
(d) the construction or maintenance of dams, water tanks, water troughs, water channels, irrigation systems or drainage systems, including (but not limited to) water pipes and water piping, for use in a core agricultural activity if the construction or maintenance is conducted:
(i) on the agricultural property where the core agricultural activity is conducted; and
(ii) by the person who conducts the core agricultural activity or by a person contracted by that person to conduct the construction or maintenance; or
(e) the conducting of *earthworks for use in a core agricultural activity if the earthworks are conducted:
(i) on the agricultural property where the core agricultural activity is conducted; and
(ii) by the person who conducts the core agricultural activity or by a person contracted by that person to conduct the earthworks.
Note: The agricultural activities referred to in the above paragraphs are given an expanded meaning by subsection 43-45(2).
43-35 Agricultural waste activity
The expression agricultural waste activity means:
(a) the removal of waste products of an *agricultural activity from the *agricultural property where the activity is conducted; or
(b) the disposal of waste products of an agricultural activity on the agricultural property where the activity is conducted.
43-40 Sundry agricultural activity
The expression sundry agricultural activity means:
(a) frost abatement on an *agricultural property; or
(b) hay baling on the agricultural property where the hay was cultivated; or
(c) the planting or tending of trees on an agricultural property otherwise than for the purpose of felling; or
(d) firefighting activities conducted:
(i) by a person who conducts a *core agricultural activity; or
(ii) by a person contracted by that person to conduct the firefighting activities;
on the agricultural property where the core agricultural activity is conducted or at a place adjacent to that property; or
(e) the service, maintenance or repair of vehicles or equipment for use in an *agricultural activity if the service, maintenance or repair is conducted:
(i) on an agricultural property where a core agricultural activity is conducted; and
(ii) by the person who conducts the first-mentioned agricultural activity or by a person contracted by that person to conduct the service, maintenance or repair; or
(f) the storage of produce of a core agricultural activity on an agricultural property where a core agricultural activity is conducted; or
(g) the packing, or the prevention of deterioration, of the produce of a core agricultural activity if:
(i) the packing, or the prevention of deterioration, of the produce is conducted on an agricultural property where a core agricultural activity is conducted; and
(ii) there is no physical change to the produce; and
(iii) the packing, or the prevention of deterioration, of the produce does not constitute a processing of the produce; or
(h) weed, pest or disease control conducted:
(i) by a person who conducts a core agricultural activity; or
(ii) by a person contracted by that person to conduct the weed, pest or disease control;
on the agricultural property where the core agricultural activity is conducted; or
(i) hunting or trapping that is conducted for the purposes of a business, including the storage of any carcasses or skins obtained from the hunting or trapping; or
(j) the *use of taxable fuel at *residential premises in:
(i) providing food and drink for; or
(ii) providing lighting, heating, air-conditioning, hot water or similar amenities for; or
(iii) meeting other domestic requirements of;
residents of the premises if:
(iv) the use is by a person who conducts a core agricultural activity; and
(v) the residential premises are situated on the agricultural property where that activity is conducted.
Note: The agricultural activities referred to in paragraphs (d), (e) and (h) are given an expanded meaning by subsection 43-45(2).
43-45 Agricultural activity
(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.
(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.
43-50 Approved catchment area
The expression approved catchment area means an area:
(a) in respect of which a soil or water conservation plan has been adopted by the persons who conduct *core agricultural activities within that area; or
(b) in respect of which a soil or water conservation agreement has been made between the persons who conduct core agricultural activities within that area.
43-55 Core agricultural activity
The expression core agricultural activity means an activity referred to in paragraph (a), (b), (c) or (d) of the definition of agriculture in subsection 43-15(1) if that activity is conducted for the purposes of, or for purposes that will directly benefit, a business conducted to obtain produce for sale.
43-60 Earthworks
The expression earthworks means:
(a) the forming or maintenance of levee banks or windbreaks; or
(b) contour banking; or
(c) land levelling or land grading.
43-65 Horticulture
The expression horticulture includes:
(a) the cultivation or gathering in of fruit, vegetables, herbs, edible fungi, nuts, flowers, trees, shrubs or plants; or
(b) the propagation of trees, shrubs or plants; or
(c) the production of seeds, bulbs, corms, tubers or rhizomes.
43-70 Fishing operations and related definitions
Fishing operations
(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
(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
(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
(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.
43-75 Forestry
The expression forestry means:
(a) the planting or tending, in a forest or plantation, of trees intended for felling; or
(b) the thinning or felling, in a forest or plantation, of standing timber;
and includes:
(c) the transporting, milling or processing, in a forest or plantation, of timber felled in the forest or plantation; and
(d) the milling of timber at a sawmill or chipmill that is not situated in the forest or plantation in which the timber was felled; and
(e) if timber is milled at a sawmill or chipmill that is not situated in the forest or plantation in which the timber was felled - the transporting of the timber from the forest or plantation in which it was felled to the sawmill or chipmill; and
(f) the making and maintaining in a forest or plantation referred to in paragraph (a) or (b) of a road that is integral to the activities referred to in paragraph (a), (b) or (c).