FUEL TAX ACT 2006
Subdiv 43-B repealed by No 83 of 2014, s 3 and Sch 1 item 127, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014.
Subdiv 43-B 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.
(Repealed by No 83 of 2014)
S 43-20 repealed by No 83 of 2014, s 3 and Sch 1 item 127, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014.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 43-20 formerly read:
The agricultural activities referred to in paragraph (d) are given an expanded meaning by subsection
SECTION 43-20 LIVESTOCK ACTIVITY AND LIVESTOCK
The expression livestock activity means:
(a) the shearing or cutting of hair or fleece of *livestock, or the milking of livestock, on an *agricultural property; or
(b) the transporting of livestock to an agricultural property:
(i) for the purpose of rearing; or
(ii) for the purpose of agistment; or
(c) the return journey from a place referred to in paragraph (b) of the vehicles or equipment used in transporting the livestock, if that journey is for the purpose of:
(i) a further transportation of livestock as mentioned in paragraph (b); or
(ii) backloading raw materials or consumables for use in a *core agricultural activity; or
(d) the mustering of livestock:
(i) by a person who conducts a core agricultural activity; or
(ii) by a person contracted by that person to conduct the mustering;
The expression livestock includes any animal reared for the production of food, fibres, skins, fur or feathers, or for its use in the farming of land.
The agricultural activities referred to in paragraph (d) are given an expanded meaning by subsection 43-45(2) .
S 43-20 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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