S 43-30 repealed by No 83 of 2014, s 3 and Sch 1 item 127, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014.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 43-30 formerly read:
SECTION 43-30 AGRICULTURAL CONSTRUCTION ACTIVITY
43-30
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)
.
S 43-30 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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