S 43-40 repealed by No 83 of 2014, s 3 and Sch 1 item 127, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014.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 43-40 formerly read:
SECTION 43-40 SUNDRY AGRICULTURAL ACTIVITY
43-40
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)
.
S 43-40 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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