6Exempt periods in relation to foreign‑going ships

#### 6 Exempt periods in relation to foreign‑going ships (1) In the application of this Act and the Levy Act in relation to a foreign‑going ship in respect of a quarter, regard shall not be had to a time when the ship was in an Australian port during the period (if any) that, in accordance with subsection (2), is the exempt period in relation to the ship for the quarter. (2) Where levy is payable in respect of a foreign‑going ship for a quarter, the exempt period in relation to the ship for the next succeeding quarter is so much of that succeeding quarter as occurs before the expiration of a period of 3 months from the earliest time during the first‑mentioned quarter when the ship was in an Australian port, other than a time by reference to which levy was not payable in respect of the ship for that quarter.