Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) In this Act:
"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
(c) the transport of crew members to and from the fishing vessel while it is engaged in fishing operations.
"approved form" has the meaning given by section 26.
"Australia" , when used in a geographical sense, includes the external Territories.
"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.
"constitutional corporation" means a corporation to which paragraph 51(xx) of the Constitution applies.
"excluded vessel" has the meaning given by subsections 10(4) and (5).
"fish" includes turtles, dugong, crustacea, molluscs and any other living resources of the sea or of the seabed.
"fishing fleet support vessel" means a vessel used wholly or mainly in activities in support of the fishing operations of a fishing vessel.
"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.
"fishing vessel" means a vessel used wholly or mainly for fishing operations.
"government vessel" means a vessel:
(a) that belongs to any of the following entities (a government entity ):
(i) the Commonwealth, a State or Territory;
(ii) a body corporate (other than a constitutional corporation) established for a public purpose under a law of the Commonwealth, a State or Territory; or
(b) the beneficial interest in which is vested in a government entity; or
(c) that is for the time being demised or sub - demised to, or in the exclusive possession of, a government entity.
"gross tonnage" has the same meaning as in the Tonnage Convention.
"harbour" means a natural or artificial harbour, 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.
"inland waterways vessel" means a vessel (other than a government vessel) that is used wholly in waters other than waters of the sea.
"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.
"management requirements" has the meaning given by section 6.
"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.
"recreational vessel" means a vessel used wholly for recreational or sporting activities (whether or not let, or intended to be let, for consideration).
"salvage operation" means any act or activity undertaken to assist a vessel or any other property in danger in any waters.
"salvage vessel" means a vessel that is used wholly or mainly for salvage operations.
"Secretary" means the Secretary of the Department.
"shipping cargo" means any personal property:
(a) that is carried on board a vessel under a contract; or
(b) that is carried on board a vessel, and for which a bill of lading, or a receipt of a similar kind, is issued.
"shipping exempt income certificate" has the meaning given by subsection 9(2).
"shipping passenger" means a person carried on board a vessel with the knowledge or consent of the owner, charterer or master of the vessel, other than:
(a) a person employed or engaged in any capacity on board the vessel by the business operating the vessel; or
(b) a person on board the vessel:
(i) under an obligation imposed on the owner, charterer or master by any law (including a law of a country other than Australia); or
(ii) because of circumstances that could not have been prevented by the owner, charterer or master.
"tonnage certificate" means a certificate issued by the Commonwealth Government in accordance with the Tonnage Convention.
"Tonnage Convention" means the International Convention on Tonnage Measurement of Ships, done at London on 23 June 1969, as amended and in force for Australia from time to time.
Note: The text of the Convention is set out in Australian Treaty Series 1982 No. 15 ([1982] ATS 15). In 2012, the text of a Convention in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).
"training requirements" means any requirements specified in regulations made for the purposes of this definition.
"vessel" means any kind of vessel used in navigation by water, however propelled or moved.
(2) Subject to subsection (1), an expression used in this Act that is also used in the Income Tax Assessment Act 1997 has the same meaning in this Act as it has in that Act.