Item 30: [Handling etc. ship’s cargo or Item 30: [Handling etc. ship’s cargo or international air cargo]

#### Item 30: \[Handling etc. ship’s cargo or international air cargo\] (1) Goods for use by a person (the exemption user) mainly in carrying out one or more of the following activities: (a) storing, handling, transporting, protecting, preserving or de‑contaminating: (i) qualifying cargo; or (ii) receptacles that are for repeated use for storing or handling qualifying cargo; (b) an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (a); (c) an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (b). (2) Eligible raw materials and parts (as defined by section 11) in relation to activities covered by subitem (1). (3) This Item does not cover: (a) generally‑excluded property (as defined by section 12); (b) a general‑purpose road vehicle, unless it is for use exclusively: (i) within premises that are used (by any person or persons) mainly in carrying out one or more activities covered by subitem (1); or (ii) in going between adjacent premises covered by subparagraph (i); or (iii) for a combination of both; (c) goods for use mainly in connection with qualifying cargo that has been, or is to be, sold by the exemption user (not counting goods that are qualifying goods of the exemption user). > Note: \[See also section 13, which sometimes denies exemption if the exemption goods are for use in connection with property covered by subitem (3).\] (4) In this Item, qualifying cargo means: (a) ship’s cargo, but not including: (i) the ship’s stores, fuel or ballast; (ii) goods to be used, consumed or sold on the ship; (iii) passengers’ baggage; or (b) air cargo that is consigned to or from a place outside Australia, but not including: (i) the aircraft’s stores or fuel; (ii) goods to be used, consumed or sold on the aircraft; (iii) passengers’ baggage.