Item 59: [Ships]Item 59: [Ships]

#### Item 59: \[Ships\] (1) A ship for use by a person mainly for purposes other than providing any of the following for any person (whether or not for reward): (a) pleasure, sport or recreation; (b) private transport; (c) accommodation. > Note: \[Parts\] (2) A ship for use by a person (the exemption user): (a) mainly in providing public commuter transport in the course of a business carried on by the exemption user; or (b) mainly for long‑term leasing to another person who is to use the ship mainly in providing public commuter transport in the course of a business carried on by the other person. > Note: \[Parts\] (3) A ship that can be licensed to carry at least 12 adult passengers and is for use by a person (the exemption user): (a) mainly in providing regular and scheduled sight‑seeing tours to the public for reward in the course of a business carried on by the exemption user; or (b) mainly for long‑term leasing to another person who is to use the ship mainly in providing regular and scheduled sight‑seeing tours to the public in the course of a business carried on by the other person. > Note: \[Parts\] (4) Machinery, implements or apparatus for use by a person mainly as part of the equipment carried on a ship covered by subitem (1), (2) or (3), but not including: (a) goods covered by Schedule 2; (b) goods for use in connection with the preparation or consumption of food or beverages; (c) goods for use for the comfort, entertainment or recreation of the crew or passengers; (d) goods for use for cleaning or polishing; (e) goods of a kind ordinarily used for domestic purposes. > Note: \[Parts\] (5) Goods for use by a person exclusively as raw materials in the construction or repair of goods covered by subitem (1), (2), (3) or (4). (6) In this Item: > public commuter transport means transport provided to the public for reward, but not on sight‑seeing tours. > long‑term leasing means leasing under a lease that has a term of at least 4 years, or leasing under a hire‑purchase agreement.