61ABWhen is a ship used to engage in international trading?

#### 61AB When is a ship used to engage in international trading? (1) A ship is used to engage in international trading if, for or in connection with a commercial activity: (a) the ship: (i) takes on board passengers or cargo at one or more ports in Australia; and (ii) carries some or all of the passengers or cargo to one or more ports in one or more foreign countries; or (b) the ship: (i) takes on board passengers or cargo at one or more ports in one or more foreign countries; and (ii) carries all of the passengers or cargo to one or more ports in one or more countries (which could be the same foreign country, another foreign country or Australia); or (c) the ship undertakes an activity for, or in connection with, an activity referred to in paragraph (a) or (b). (2) However, a ship is not used to engage in international trading at any time it is used to engage in: (a) coastal trading; or (b) intra‑State trading.