Document ID: chunk:federal_register_of_legislation:C2024C00633:section:5:p2
Version: federal_register_of_legislation:C2024C00633
Segment Type: section
Provision Reference: s 5 (pt 2/3)
Character Range: 6586–9092

a court of a State or Territory.
management requirements has the meaning given by section 6.
offshore industry vessel means a vessel that is used wholly or mainly in, or in any operations or activities associated with or incidental to, exploring or exploiting the mineral and other non‑living resources of the seabed and its subsoil.
recreational vessel means a vessel used wholly for recreational or sporting activities (whether or not let, or intended to be let, for consideration).
salvage operation means any act or activity undertaken to assist a vessel or any other property in danger in any waters.
salvage vessel means a vessel that is used wholly or mainly for salvage operations.
Secretary means the Secretary of the Department.
shipping cargo means any personal property:
 (a) that is carried on board a vessel under a contract; or
 (b) that is carried on board a vessel, and for which a bill of lading, or a receipt of a similar kind, is issued.
shipping exempt income certificate has the meaning given by subsection 9(2).
shipping passenger means a person carried on board a vessel with the knowledge or consent of the owner, charterer or master of the vessel, other than:
 (a) a person employed or engaged in any capacity on board the vessel by the business operating the vessel; or
 (b) a person on board the vessel:
 (i) under an obligation imposed on the owner, charterer or master by any law (including a law of a country other than Australia); or
 (ii) because of circumstances that could not have been prevented by the owner, charterer or master.
tonnage certificate means a certificate issued by the Commonwealth Government in accordance with the Tonnage Convention.
Tonnage Convention means the International Convention on Tonnage Measurement of Ships, done at London on 23 June 1969, as amended and in force for Australia from time to time.
Note: The text of the Convention is set out in Australian Treaty Series 1982 No. 15 ([1982] ATS 15). In 2012, the text of a Convention in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).
training requirements means any requirements specified in regulations made for the purposes of this definition.
vessel means any kind of vessel used in navigation by water, however propelled or moved.
 (2) Subject to subsection (1), an expression used in this Act that is also used in the Income Tax Assessment Act 1997 has the same meaning in this Act as it has in that Act.