S 43-15 repealed by No 83 of 2014, s 3 and Sch 1 item 127, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014.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 43-15 formerly read:
SECTION 43-15 AGRICULTURE
43-15(1)
Subject to subsection (2), the expression
agriculture
means:
(a)
the cultivation of the soil; or
(b)
the cultivation or gathering in of crops; or
(c)
the rearing of
*
livestock; or
(d)
viticulture,
*
horticulture, pasturage or apiculture;
and includes:
(e)
a
*
livestock activity; and
(f)
an
*
agricultural soil/water activity; and
(g)
an
*
agricultural construction activity; and
(h)
an
*
agricultural waste activity; and
(i)
a
*
sundry agricultural activity.
43-15(2)
The expression
agriculture
does not include:
(a)
*
fishing operations or
*
forestry; or
(b)
an activity referred to in subsection (1) (other than 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) unless the activity is conducted for the purposes of, or for purposes that will directly benefit, a business conducted to obtain produce for sale.
S 43-15 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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