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


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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The Legislation

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.