Section 131A Customs Act 1901 | Imposing Duty on Fish Caught by Australian Ships


The Legislation

Section 131A of the Customs Act 1901 (Cth) deals with Imposing Duty on Fish Caught by Australian Ships and is extracted below.

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131A Fish caught by Australian ships

(1) 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 the control of the Customs.