Fuel Tax Act 2006

Subdiv 43-B repealed by No 83 of 2014, s 3 and Sch 1 item 127, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014.

Subdiv 43-B 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.

S 43-20 repealed by No 83 of 2014, s 3 and Sch 1 item 127, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014.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 43-20 formerly read:

SECTION 43-20 LIVESTOCK ACTIVITY AND LIVESTOCK  
Livestock activity

43-20(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

43-20(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.

S 43-20 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.