s 131A
In forceFish caught by Australian ships
Volume 2s 126D-183UAA
Part VIIIThe duties
Division 1The payment and computation of duties generally
131A Fish caught by Australian ships
Fish and other goods the produce of the sea which are caught or gathered by a ship which:
(a)
is registered in Australia; and
(b)
was fitted out for the voyage during which those fish or goods were caught or gathered at a port or place in Australia;
shall not, when brought into Australia by that ship, or by a tender (which is registered in Australia) of that ship, be liable to any duty of Customs, or be subject to customs control.
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