Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 131A

             (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.