Commonwealth Consolidated Acts Commonwealth Consolidated ActsFish and other goods the produce of the sea which are caught or gathered by a ship which:
(a) is registered in Australia; and
(b) was fitted out for the voyage during which those fish or goods were caught or gathered at a port or place in Australia;
shall not, when brought into Australia by that ship, or by a tender (which is registered in Australia) of that ship, be liable to any duty of Customs, or be subject to customs control.