Primary production : kelp harvesting
Please note that the PDF version is the authorised version of this ruling.
FOI status:May be releasedFOI number: I 1103035
2. As presently understood kelp harvesting operations are limited to the gathering of storm cast kelp, from the sea or after it has been washed up on the shore, by mechanical or manual means. The kelp is then transported to a factory for processing. The operations at present do not involve in any way the cultivation of kelp.
COMMISSIONER OF TAXATION
22 DECEMBER 1982
NO 82/19216 F80
Date original memo issued:
PRIMARY PRODUCTION - DEFINITION