5Exemption in respect of ship in an Australian port by reason of an emergency etc.

5 Exemption in respect of ship in an Australian port by reason of an emergency etc.

Levy is not payable in respect of a ship for a quarter if, at no time during the quarter, was the ship in an Australian port except for the purpose, in the course of a voyage: (a) of taking on board water, provisions or fuel to be used by the ship for completing the voyage; (b) of engaging or discharging a member of the crew; (c) of disembarking a passenger or a member of the crew for urgent medical treatment; or (d) of sheltering or undergoing repairs.