Shipping Reform (Tax Incentives) Act 2012
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5 Definitions
(1) In this Act:
activities in support of the fishing operations of a fishing vessel include:
(a) the storage and transport of fish taken, caught or captured by the fishing vessel; and
(b) the provision of food, fuel and other supplies to the fishing vessel while it is engaged in fishing operations; and
(c) the transport of crew members to and from the fishing vessel while it is engaged in fishing operations.
approved form has the meaning given by section 26.
Australia, when used in a geographical sense, includes the external Territories.
business day means a day that is not:
(a) a Saturday; or
(b) a Sunday; or
(c) a public holiday in the Australian Capital Territory; or
(d) 27, 28, 29, 30 or 31 December.
constitutional corporation means a corporation to which paragraph 51(xx) of the Constitution applies.
excluded vessel has the meaning given by subsections 10(4) and (5).
fish includes turtles, dugong, crustacea, molluscs and any other living resources of the sea or of the seabed.
fishing fleet support vessel means a vessel used wholly or mainly in activities in support of the fishing operations of a fishing vessel.
fishing operations means:
(a) the taking, catching or capturing of fish for trading or manufacturing purposes; and
(b) the processing or carrying of the fish that are taken, caught or captured.
fishing vessel means a vessel used wholly or mainly for fishing operations.
government vessel means a vessel:
(a) that belongs to any of the following entities (a government entity):
(i) the Commonwealth, a State or Territory;
(ii) a body corporate (other than a constitutional corporation) established for a public purpose under a law of the Commonwealth, a State or Territory; or
(b) the beneficial interest in which is vested in a government entity; or
(c) that is for the time being demised or sub‑demised to, or in the exclusive possession of, a government entity.
gross tonnage has the same meaning as in the Tonnage Convention.
harbour means a natural or artificial harbour, and includes an estuary, navigable river, creek, channel, dock, pier, jetty, offshore terminal or other place in or at which vessels can load and unload goods or embark and disembark passengers.