activities in support of the fishing operations of a fishing vessel |
include:
(a) the storage and transport of fish taken, caught or captured by the fishing vessel; and
(b) the provision of food, fuel and other supplies to the fishing vessel while it is engaged in fishing operations; and |
Shipping Reform (Tax Incentives) Act 2012 |
Shipping Reform (Tax Incentives) Act 2012 - 5 Definitions
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approved form |
has the meaning given by section 26.
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Shipping Reform (Tax Incentives) Act 2012 |
Shipping Reform (Tax Incentives) Act 2012 - 5 Definitions
Shipping Reform (Tax Incentives) Act 2012 - 26 Approved forms
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Australia |
, when used in a geographical sense, includes the external Territories.
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Shipping Reform (Tax Incentives) Act 2012 |
Shipping Reform (Tax Incentives) Act 2012 - 5 Definitions
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business day |
means a day that is not:
(a) a Saturday; or
(b) a Sunday; or
(c) a public holiday in the Australian Capital Territory; or
(d) 27, 28, 29, 30 or 31 December.
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Shipping Reform (Tax Incentives) Act 2012 |
Shipping Reform (Tax Incentives) Act 2012 - 5 Definitions
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constitutional corporation |
means a corporation to which paragraph 51(xx) of the Constitution applies.
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Shipping Reform (Tax Incentives) Act 2012 |
Shipping Reform (Tax Incentives) Act 2012 - 5 Definitions
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excluded vessel |
has the meaning given by subsections 10(4) and (5).
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Shipping Reform (Tax Incentives) Act 2012 |
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fish |
includes turtles, dugong, crustacea, molluscs and any other living resources of the sea or of the seabed.
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Shipping Reform (Tax Incentives) Act 2012 |
Shipping Reform (Tax Incentives) Act 2012 - 5 Definitions
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fishing fleet support vessel |
means a vessel used wholly or mainly in activities in support of the fishing operations of a fishing vessel.
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Shipping Reform (Tax Incentives) Act 2012 |
Shipping Reform (Tax Incentives) Act 2012 - 5 Definitions
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fishing operations |
means:
(a) the taking, catching or capturing of fish for trading or manufacturing purposes; and
(b) the processing or carrying of the fish that are taken, caught or captured.
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Shipping Reform (Tax Incentives) Act 2012 |
Shipping Reform (Tax Incentives) Act 2012 - 5 Definitions
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fishing vessel |
means a vessel used wholly or mainly for fishing operations.
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Shipping Reform (Tax Incentives) Act 2012 |
Shipping Reform (Tax Incentives) Act 2012 - 5 Definitions
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government vessel |
means a vessel:
(a) that belongs to any of the following entities (a
government entity
):
(i) the Commonwealth, a State or Territory; |
Shipping Reform (Tax Incentives) Act 2012 |
Shipping Reform (Tax Incentives) Act 2012 - 5 Definitions
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gross tonnage |
has the same meaning as in the Tonnage Convention.
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Shipping Reform (Tax Incentives) Act 2012 |
Shipping Reform (Tax Incentives) Act 2012 - 5 Definitions
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harbour |
means a natural or artificial , and includes an estuary, navigable river, creek, channel, dock, pier, jetty, offshore terminal or other place in or at which vessels can load and unload goods or embark and disembark passengers.
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Shipping Reform (Tax Incentives) Act 2012 |
Shipping Reform (Tax Incentives) Act 2012 - 5 Definitions
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inland waterways vessel |
means a vessel (other than a government vessel) that is used wholly in waters other than waters of the sea.
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Shipping Reform (Tax Incentives) Act 2012 |
Shipping Reform (Tax Incentives) Act 2012 - 5 Definitions
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lawyer |
means a barrister, a solicitor, a barrister and solicitor, or a legal practitioner, of a federal court or of a court of a State or Territory.
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Shipping Reform (Tax Incentives) Act 2012 |
Shipping Reform (Tax Incentives) Act 2012 - 5 Definitions
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management requirements |
has the meaning given by section 6.
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Shipping Reform (Tax Incentives) Act 2012 |
Shipping Reform (Tax Incentives) Act 2012 - 5 Definitions
Shipping Reform (Tax Incentives) Act 2012 - 6 Management requirements
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offshore industry vessel |
means a vessel that is used wholly or mainly in, or in any operations or activities associated with or incidental to, exploring or exploiting the mineral and other non‐living resources of the seabed and its subsoil.
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Shipping Reform (Tax Incentives) Act 2012 |
Shipping Reform (Tax Incentives) Act 2012 - 5 Definitions
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recreational vessel |
means a vessel used wholly for recreational or sporting activities (whether or not let, or intended to be let, for consideration).
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Shipping Reform (Tax Incentives) Act 2012 |
Shipping Reform (Tax Incentives) Act 2012 - 5 Definitions
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salvage operation |
means any act or activity undertaken to assist a vessel or any other property in danger in any waters.
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Shipping Reform (Tax Incentives) Act 2012 |
Shipping Reform (Tax Incentives) Act 2012 - 5 Definitions
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salvage vessel |
means a vessel that is used wholly or mainly for salvage operations.
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Shipping Reform (Tax Incentives) Act 2012 |
Shipping Reform (Tax Incentives) Act 2012 - 5 Definitions
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