Fisheries (Fees, Royalties and Levies) Amendment
Regulations 2015
S.R. No. 12/2015
TABLE OF PROVISIONS
Regulation
Page
1
2
3
4
5
Objectives
Authorising provisions
Commencement
Principal Regulations
Research levy for Fisheries Research and Development
Corporation
6 Refund of grants levy
7 Levies for access licences—Parts B and C of Schedule 2
substituted
8 Levies for fish receiver licences—Parts B and C of Schedule 3
substituted
9 Levies for aquaculture licences—Parts B and C of Schedule 4
substituted
10 Levies for individual quota units—Parts B and C of Schedule 5
substituted
═══════════════
Endnotes
1
1
2
2
2
2
3
8
9
13
17
i
STATUTORY RULES 2015
S.R. No. 12/2015
Fisheries Act 1995
Fisheries (Fees, Royalties and Levies) Amendment
Regulations 2015
The Governor in Council makes the following Regulations:
Dated: 10 March 2015
Responsible Minister:
JAALA PULFORD
Minister for Agriculture
YVETTE CARISBROOKE
Clerk of the Executive Council
1 Objectives
The objectives of these Regulations are—
(a) to make changes to levies for certain
commercial fishery licences; and
(b) to amend the basis for calculating the levy
payable for research provided by the
Fisheries Research and Development
Corporation in respect of access licences and
individual quota units relating to rock lobster
and giant crab; and
(c) to amend the basis for refunding the grants
levy.
2 Authorising provisions
These Regulations are made under sections 151A
and 153 of the Fisheries Act 1995.
1
Fisheries (Fees, Royalties and Levies) Amendment Regulations 2015
S.R. No. 12/2015
3 Commencement
These Regulations come into operation on 1 April
2015.
4 Principal Regulations
In these Regulations, the Fisheries (Fees,
Royalties and Levies) Regulations 20081 are
called the Principal Regulations.
5 Research levy for Fisheries Research and
Development Corporation
(1) For regulation 20A(1)(a) of the Principal
Regulations substitute—
"(a) for each class of access licence prescribed in
regulation 17(1)(a), (b) and (c), a levy
calculated in accordance with the following
formula—
(0.00075 × GVPf)
;
A
".
(2) For regulation 20A(1)(c) of the Principal
Regulations substitute—
"(c) for each class of individual quota unit
prescribed in regulation 20(1)(a), (b) and (c),
a levy calculated in accordance with the
following formula—
(0.00175 × GVPf)
;
C
".
6 Refund of grants levy
In regulation 23C of the Principal Regulations, for
"paid the levy" substitute "at the date of the
refund is the holder of the licence, individual
quota unit or permit in respect of which the levy
was paid,".
2
Fisheries (Fees, Royalties and Levies) Amendment Regulations 2015
S.R. No. 12/2015
7 Levies for access licences—Parts B and C of
Schedule 2 substituted
In Schedule 2 to the Principal Regulations, for
Parts B and C substitute—
"PART B—LEVIES FROM 1 APRIL 2015
Column 1
Column 2
Column 3
Column 4
Column 5
Column 6
Item No.
Class of
Licence
Management
FS1 Levy
Compliance
FS1 Levy
Research
FS1 Levy
Administration
FS1 Levy
1
Abalone
Fishery
(Western
Zone) Access
Licence
27·4 fee
units
Nil
Nil
Nil
2
Abalone
Fishery
(Central Zone)
Access
Licence
12·3 fee
units
Nil
Nil
Nil
3
Abalone
Fishery
(Eastern Zone)
Access
Licence
11·8 fee
units
Nil
Nil
Nil
4
Bait (General)
Fishery
Access
Licence
6·7 fee units
26·0 fee
units
Nil
30·1 fee units
5
Corner Inlet
Fishery
Access
Licence
6·0 fee units
35·4 fee
units
85·6 fee
units
53·7 fee units
6
Eel Fishery
Access
Licence
26·7 fee
units
49·1 fee
units
Nil
60·7 fee units
7
Giant Crab
Fishery
(Western
Zone) Access
Licence
11·3 fee
units
Nil
12·6 fee
units
10·5 fee units
8
Gippsland
Lakes Fishery
Access
Licence
46·3 fee
units
63·4 fee
units
207·8 fee
units
61·7 fee units
3
Fisheries (Fees, Royalties and Levies) Amendment Regulations 2015
S.R. No. 12/2015
Column 1
Column 2
Column 3
Column 4
Column 5
Column 6
Item No.
Class of
Licence
Management
FS1 Levy
Compliance
FS1 Levy
Research
FS1 Levy
Administration
FS1 Levy
9
Gippsland
Lakes (Bait)
Fishery
Access
Licence
9·3 fee units
20·4 fee
units
8·4 fee
units
37·6 fee units
10
Gippsland
Lakes Fishery
(Mussel Dive)
Access
Licence
35·4 fee
units
Nil
Nil
53·4 fee units
11
Lake Tyers
(Bait) Fishery
Access
Licence
67·4 fee
units
Nil
54·0 fee
units
155·8 fee units
12
Mallacoota
Lower Lake
(Bait) Fishery
Access
Licence
67·4 fee
units
22·7 fee
units
54·0 fee
units
99·6 fee units
13
Ocean Fishery
Access
Licence
1·6 fee units
3·5 fee
units
Nil
9·1 fee units
14
Port Phillip
Bay (Mussel
Bait) Fishery
Access
Licence
45·0 fee
units
6·4 fee
units
54·0 fee
units
53·7 fee units
15
Purse Seine
(Ocean)
Fishery
Access
Licence
67·0 fee
units
Nil
Nil
58·9 fee units
16
Purse Seine
(Port Phillip
Bay) Fishery
Access
Licence
10·1 fee
units
59·6 fee
units
93·8 fee
units
88 fee units
17
Rock Lobster
Fishery
(Western
Zone) Access
Licence
15·4 fee
units
Nil
45·9 fee
units
35·8 fee units
18
Rock Lobster
Fishery
(Eastern Zone)
Access
Licence
23·0 fee
units
Nil
71·9 fee
units
38·0 fee units
4
Fisheries (Fees, Royalties and Levies) Amendment Regulations 2015
S.R. No. 12/2015
Column 1
Column 2
Column 3
Column 4
Column 5
Column 6
Item No.
Class of
Licence
Management
FS1 Levy
Compliance
FS1 Levy
Research
FS1 Levy
Administration
FS1 Levy
19
Scallop
(Ocean)
Fishery
Access
Licence
8·0 fee units
Nil
24·8 fee
units
2·4 fee units
20
Scallop Dive
(Port Phillip
Bay) Fishery
Access
Licence
417·5 fee
units
243·4 fee
units
150·0 fee
units
443·0 fee units
20A
Sea Urchin
Fishery
Access
Licence
52·6 fee
units
31·6 fee
units
30·5 fee
units
30·7 fee units
21
Snowy River
(Bait) Fishery
Access
Licence
35·4 fee
units
Nil
28·7 fee
units
34·4 fee units
22
Sydenham
Inlet (Bait)
Fishery
Access
Licence
35·4 fee
units
16·7 fee
units
28·8 fee
units
53·4 fee units
23
Trawl
(Inshore)
Fishery
Access
Licence
38·9 fee
units
5·7 fee
units
10·4 fee
units
11·2 fee units
24
Western
Port/Port
Phillip Bay
Fishery
Access
Licence
10·1 fee
units
59·6 fee
units
93·8 fee
units
88 fee units
25
Wrasse
(Ocean)
Fishery
Access
Licence
25·8 fee
units
25·6 fee
units
3·7 fee
units
34·0 fee units
Note 1: FS means the fisheries services provided by the Department.
5
Fisheries (Fees, Royalties and Levies) Amendment Regulations 2015
S.R. No. 12/2015
PART C—LEVIES FROM 1 APRIL 2016
Column 1
Column 2
Column 3
Column 4
Column 5
Column 6
Item No.
Class of
Licence
Management
FS1 Levy
Compliance
FS1 Levy
Research
FS1 Levy
Administration
FS1 Levy
1
Abalone
Fishery
(Western
Zone) Access
Licence
28·6 fee
units
Nil
Nil
Nil
2
Abalone
Fishery
(Central Zone)
Access
Licence
12·9 fee
units
Nil
Nil
Nil
3
Abalone
Fishery
(Eastern Zone)
Access
Licence
12·3 fee
units
Nil
Nil
Nil
4
Bait (General)
Fishery Access
Licence
8·9 fee units
49·5 fee
units
Nil
50·1 fee units
5
Corner Inlet
Fishery Access
Licence
6·4 fee units
59·2 fee
units
85·6 fee
units
70·8 fee units
6
Eel Fishery
Access
Licence
29·8 fee
units
94·0 fee
units
Nil
78·6 fee units
7
Giant Crab
Fishery
(Western
Zone) Access
Licence
11·8 fee
units
23·9 fee
units
26·1 fee
units
19·6 fee units
8
Gippsland
Lakes Fishery
Access
Licence
63·8 fee
units
95·3 fee
units
261·8 fee
units
79·6 fee units
9
Gippsland
Lakes (Bait)
Fishery Access
Licence
12·7 fee
units
34·2 fee
units
10·0 fee
units
53·0 fee units
10
Gippsland
Lakes Fishery
(Mussel Dive)
Access
Licence
53·2 fee
units
Nil
Nil
70·4 fee units
6
Fisheries (Fees, Royalties and Levies) Amendment Regulations 2015
S.R. No. 12/2015
Column 1
Column 2
Column 3
Column 4
Column 5
Column 6
Item No.
Class of
Licence
Management
FS1 Levy
Compliance
FS1 Levy
Research
FS1 Levy
Administration
FS1 Levy
11
Lake Tyers
(Bait) Fishery
Access
Licence
106·4 fee
units
18·3 fee
units
90·0 fee
units
221·7 fee units
12
Mallacoota
Lower Lake
(Bait) Fishery
Access
Licence
106·4 fee
units
46·2 fee
units
90·0 fee
units
145·8 fee units
13
Ocean Fishery
Access
Licence
2·1 fee units
10·9 fee
units
Nil
22·1 fee units
14
Port Phillip
Bay (Mussel
Bait) Fishery
Access
Licence
63·4 fee
units
18·3 fee
units
90·0 fee
units
70·8 fee units
15
Purse Seine
(Ocean)
Fishery Access
Licence
105·8 fee
units
18·3 fee
units
Nil
98·9 fee units
16
Purse Seine
(Port Phillip
Bay) Fishery
Access
Licence
10·8 fee
units
95·0 fee
units
93·8 fee
units
108·8 fee units
17
Rock Lobster
Fishery
(Western
Zone) Access
Licence
16·5 fee
units
18·1 fee
units
125·1 fee
units
40·9 fee units
18
Rock Lobster
Fishery
(Eastern Zone)
Access
Licence
24·7 fee
units
34·2 fee
units
92·2 fee
units
42·9 fee units
19
Scallop
(Ocean)
Fishery Access
Licence
12·1 fee
units
Nil
40·4 fee
units
14·1 fee units
20
Scallop Dive
(Port Phillip
Bay) Fishery
Access
Licence
417·5 fee
units
243·4 fee
units
150 fee
units
443 fee units
7
Fisheries (Fees, Royalties and Levies) Amendment Regulations 2015
S.R. No. 12/2015
Column 1
Column 2
Column 3
Column 4
Column 5
Column 6
Item No.
Class of
Licence
Management
FS1 Levy
Compliance
FS1 Levy
Research
FS1 Levy
Administration
FS1 Levy
20A
Sea Urchin
Fishery Access
Licence
77·0 fee
units
41·9 fee
units
40·0 fee
units
51·2 fee units
21
Snowy River
(Bait) Fishery
Access
Licence
53·2 fee
units
9·1 fee
units
45·0 fee
units
56·4 fee units
22
Sydenham
Inlet (Bait)
Fishery Access
Licence
53·2 fee
units
34·7 fee
units
45·0 fee
units
70·5 fee units
23
Trawl
(Inshore)
Fishery Access
Licence
50·3 fee
units
8·9 fee
units
15·9 fee
units
24·5 fee units
24
Western
Port/Port
Phillip Bay
Fishery Access
Licence
10·8 fee
units
95·0 fee
units
93·8 fee
units
108·8 fee units
25
Wrasse
(Ocean)
Fishery Access
Licence
29·8 fee
units
48·3 fee
units
3·9 fee
units
50·4 fee units
Note 1: FS means the fisheries services provided by the Department.".
8 Levies for fish receiver licences—Parts B and C of
Schedule 3 substituted
(1) In the heading to Schedule 3 to the Principal
Regulations, for "RECEIVER'S" substitute
"RECEIVER".
(2) In Schedule 3 to the Principal Regulations, for
Parts B and C substitute—
8
Fisheries (Fees, Royalties and Levies) Amendment Regulations 2015
S.R. No. 12/2015
"PART B—LEVIES FROM 1 APRIL 2015
Column 1
Column 2
Column 3
Column 4
Column 5
Column 6
Item No.
Class of
Licence
Management
FS1 Levy
Compliance
FS1 Levy
Research
FS1 Levy
Administration
FS1 Levy
1
Fish Receivers'
(Abalone)
Licence
Nil
33·9 fee
units
Nil
254·0 fee units
2
Fish Receivers'
(Scallop)
Licence
Nil
Nil
Nil
118·6 fee units
Note 1: FS means the fisheries services provided by the Department.
PART C—LEVIES FROM 1 APRIL 2016
Column 1
Column 2
Column 3
Column 4
Column 5
Column 6
Item No.
Class of
Licence
Management
FS1 Levy
Compliance
FS1 Levy
Research
FS1 Levy
Administration
FS1 Levy
1
Fish
Receivers'
(Abalone)
Licence
Nil
105·2 fee
units
Nil
300·2 fee units
2
Fish
Receivers'
(Scallop)
Licence
Nil
17·6 fee
units
Nil
127·2 fee units
Note 1: FS means the fisheries services provided by the Department.".
9 Levies for aquaculture licences—Parts B and C of
Schedule 4 substituted
In Schedule 4 to the Principal Regulations, for
Parts B and C substitute—
"PART B—LEVIES FROM 1 APRIL 2015
Column 1
Column 2
Column 3
Column 4
Column 5
Column 6
Item No.
Class of
Licence
Management
FS1 Levy
Compliance
FS1 Levy
Research
FS1 Levy
Administration
FS1 Levy
Aquaculture
(Crown
Land—
Abalone)
Licence
66·9 fee
units
11·1 fee
units
Nil
13·1 fee units
1
9
Fisheries (Fees, Royalties and Levies) Amendment Regulations 2015
S.R. No. 12/2015
Column 1
Column 2
Column 3
Column 4
Column 5
Column 6
Item No.
Class of
Licence
Management
FS1 Levy
Compliance
FS1 Levy
Research
FS1 Levy
Administration
FS1 Levy
2
Aquaculture
(Crown
Land—
Bivalve
Shellfish)
Licence
128·3 fee
units
32·5 fee
units
Nil
18·2 fee units
3
Aquaculture
(Crown
Land—Eels)
Licence
35·4 fee
units
76·2 fee
units
Nil
71·9 fee units
4
Aquaculture
(Crown
Land—
Offshore)
Licence
64·4 fee
units
7·5 fee
units
Nil
8·7 fee units
5
Aquaculture
(Crown
Land—Other)
Licence
34·5 fee
units
3·1 fee
units
Nil
14·7 fee units
6
Aquaculture
(On-shore
Abalone)
Licence
130·3 fee
units
5·0 fee
units
Nil
14·0 fee units
7
Aquaculture
(Private
Land—Eels)
Licence
9·8 fee units
18·3 fee
units
Nil
70·8 fee units
8
Aquaculture
(Private
Land—Indoor
Intensive)
Licence
25·2 fee
units
Nil
Nil
8·7 fee units
9
Aquaculture
(Private
Land—
Marine)
Licence
41·6 fee
units
6·0 fee
units
Nil
14·7 fee units
10
Aquaculture
(Private
Land—
Ornamentals)
Licence
6·4 fee units
13·4 fee
units
Nil
10·7 fee units
11
Aquaculture
(Private
Land—Other)
Licence
105·6 fee
units
7·9 fee
units
Nil
14·7 fee units
10
Fisheries (Fees, Royalties and Levies) Amendment Regulations 2015
S.R. No. 12/2015
Column 1
Column 2
Column 3
Column 4
Column 5
Column 6
Item No.
Class of
Licence
Management
FS1 Levy
Compliance
FS1 Levy
Research
FS1 Levy
Administration
FS1 Levy
12
Aquaculture
(Private
Land—
Salmonids)
Licence
18·4 fee
units
4·0 fee
units
Nil
12·2 fee units
13
Aquaculture
(Private
Land—
Tourism)
Licence
31·5 fee
units
7·1 fee
units
Nil
8·9 fee units
14
Aquaculture
(Private
Land—Warm
Water Finfish)
Licence
32·4 fee
units
4·7 fee
units
Nil
11·3 fee units
15
Aquaculture
(Private
Land—
Yabbies)
Licence
2·9 fee units
4·2 fee
units
Nil
14·4 fee units
16
Aquaculture
(Private
Land—
Yabbies
Multiwaters)
Licence
36·5 fee
units
10·0 fee
units
Nil
7·4 fee units
Note 1: FS means the fisheries services provided by the Department.
PART C—LEVIES FROM 1 APRIL 2016
Column 1
Column 2
Column 3
Column 4
Column 5
Column 6
Item No.
Class of
Licence
Management
FS1 Levy
Compliance
FS1 Levy
Research
FS1 Levy
Administration
FS1 Levy
1
Aquaculture
(Crown
Land—
Abalone)
Licence
107·3 fee
units
19·8 fee
units
Nil
16·9 fee units
2
Aquaculture
(Crown
Land—
Bivalve
Shellfish)
Licence
202·4 fee
units
57·7 fee
units
Nil
23·8 fee units
11
Fisheries (Fees, Royalties and Levies) Amendment Regulations 2015
S.R. No. 12/2015
Column 1
Column 2
Column 3
Column 4
Column 5
Column 6
Item No.
Class of
Licence
Management
FS1 Levy
Compliance
FS1 Levy
Research
FS1 Levy
Administration
FS1 Levy
3
Aquaculture
(Crown
Land—Eels)
Licence
46·2 fee
units
125·1 fee
units
Nil
82·0 fee units
4
Aquaculture
(Crown
Land—
Offshore)
Licence
79·8 fee
units
16·0 fee
units
Nil
12·8 fee units
5
Aquaculture
(Crown
Land—Other)
Licence
57·6 fee
units
11·6 fee
units
Nil
18·7 fee units
6
Aquaculture
(On-shore
Abalone)
Licence
214·7 fee
units
15·8 fee
units
Nil
20·7 fee units
7
Aquaculture
(Private
Land—Eels)
Licence
16·4 fee
units
17·6 fee
units
Nil
60·9 fee units
8
Aquaculture
(Private
Land—Indoor
Intensive)
Licence
42·0 fee
units
4·4 fee
units
Nil
12·7 fee units
9
Aquaculture
(Private
Land—
Marine)
Licence
66·0 fee
units
11·0 fee
units
Nil
18·7 fee units
10
Aquaculture
(Private
Land—
Ornamentals)
Licence
6·4 fee units
14·3 fee
units
Nil
15·0 fee units
11
Aquaculture
(Private
Land—Other)
Licence
164·1 fee
units
9·1 fee
units
Nil
18·7 fee units
12
Aquaculture
(Private
Land—
Salmonids)
Licence
27·1 fee
units
6·2 fee
units
Nil
16·2 fee units
12
Fisheries (Fees, Royalties and Levies) Amendment Regulations 2015
S.R. No. 12/2015
Column 1
Column 2
Column 3
Column 4
Column 5
Column 6
Item No.
Class of
Licence
Management
FS1 Levy
Compliance
FS1 Levy
Research
FS1 Levy
Administration
FS1 Levy
13
Aquaculture
(Private
Land—
Tourism)
Licence
52·5 fee
units
12·5 fee
units
Nil
13·6 fee units
14
Aquaculture
(Private
Land—Warm
Water Finfish)
Licence
51·6 fee
units
7·9 fee
units
Nil
15·6 fee units
15
Aquaculture
(Private
Land—
Yabbies)
Licence
3·4 fee units
7·6 fee
units
Nil
18·7 fee units
16
Aquaculture
(Private
Land—
Yabbies
Multiwaters)
Licence
36·5 fee
units
10·0 fee
units
Nil
7·4 fee units
Note 1: FS means the fisheries services provided by the Department.".
10 Levies for individual quota units—Parts B and C of
Schedule 5 substituted
In Schedule 5 to the Principal Regulations, for
Parts B and C substitute—
"PART B—LEVIES FROM 1 APRIL 2015
Column 1
Column 2
Column 3
Column 4
Column 5
Column 6
Column 7
Item No.
Class of
Individual
Quota
Unit
Management
FS1 Levy
Compliance
FS1 Levy
Research
FS1 Levy
Administration
FS1 Levy
Grants
Levy
Nil
Nil
Nil
Nil
26·7 fee
units
1
Individual
Greenlip
abalone
quota unit
(Western
Zone)
13
Fisheries (Fees, Royalties and Levies) Amendment Regulations 2015
S.R. No. 12/2015
Column 1
Column 2
Column 3
Column 4
Column 5
Column 6
Column 7
Item No.
Class of
Individual
Quota
Unit
Management
FS1 Levy
Compliance
FS1 Levy
Research
FS1 Levy
Administration
FS1 Levy
Grants
Levy
2
Individual
Blacklip
abalone
quota unit
(Western
Zone)
7·9 fee units
Nil
19·4 fee
units
3·9 fee units
26·7 fee
units
3
Individual
Greenlip
abalone
quota unit
(Central
Zone)
3·2 fee units
7·1 fee units
4·2 fee
units
4·3 fee units
Nil
4
Individual
Blacklip
abalone
quota unit
(Central
Zone)
3·2 fee units
7·1 fee units
21·0 fee
units
4·3 fee units
Nil
5
Individual
Blacklip
abalone
quota unit
(Eastern
Zone)
5·6 fee units
Nil
29·9 fee
units
3·9 fee units
Nil
6
Individual
giant crab
quota unit
(Western
Zone)
Nil
Nil
2·0 fee
units
1·0 fee units
Nil
7
Individual
rock
lobster
quota unit
(Western
Zone)
Nil
Nil
3·3 fee
units
1·3 fee units
Nil
8
Individual
rock
lobster
quota unit
(Eastern
Zone)
1·5 fee units
1·8 fee units
7·2 fee
units
3·3 fee units
Nil
Note 1: FS means the fisheries services provided by the Department.
14
Fisheries (Fees, Royalties and Levies) Amendment Regulations 2015
S.R. No. 12/2015
PART C—LEVIES FROM 1 APRIL 2016
Column 1
Column 2
Column 3
Column 4
Column 5
Column 6
Column 7
Item No.
Class of
Individual
Quota
Unit
Management
FS1 Levy
Compliance
FS1 Levy
Research
FS1 Levy
Administration
FS1 Levy
Grants
Levy
1
Individual
Greenlip
abalone
quota unit
(Western
Zone)
Nil
Nil
Nil
Nil
26·7 fee
units
2
Individual
Blacklip
abalone
quota unit
(Western
Zone)
8·2 fee units
2·1 fee units
35·1 fee
units
6·3 fee units
26·7 fee
units
3
Individual
Greenlip
abalone
quota unit
(Central
Zone)
3·3 fee units
9·5 fee units
6·4 fee
units
7·0 fee units
24·6 fee
units
4
Individual
Blacklip
abalone
quota unit
(Central
Zone)
3·3 fee units
9·5 fee units
23·1 fee
units
7·0 fee units
24·6 fee
units
5
Individual
Blacklip
abalone
quota unit
(Eastern
Zone)
5·9 fee units
5·2 fee units
34·7 fee
units
6·7 fee units
Nil
6
Individual
giant crab
quota unit
(Western
Zone)
1·0 fee units
2·1 fee units
2·3 fee
units
1·7 fee units
Nil
7
Individual
rock
lobster
quota unit
(Western
Zone)
Nil
Nil
5·7 fee
units
1·9 fee units
Nil
15
Fisheries (Fees, Royalties and Levies) Amendment Regulations 2015
S.R. No. 12/2015
Column 1
Column 2
Column 3
Column 4
Column 5
Column 6
Column 7
Item No.
Class of
Individual
Quota
Unit
Management
FS1 Levy
Compliance
FS1 Levy
Research
FS1 Levy
Administration
FS1 Levy
Grants
Levy
2·6 fee units
3·6 fee units
9·7 fee
units
4·5 fee units
Nil
8
Individual
rock
lobster
quota unit
(Eastern
Zone)
Note 1: FS means the fisheries services provided by the Department.".
═══════════════
16
Fisheries (Fees, Royalties and Levies) Amendment Regulations 2015
S.R. No. 12/2015
Endnotes
Endnotes
1
Reg. 4: S.R. No. 4/2008. Reprint No. 1 as at 1 April 2014. Reprinted to
S.R. No. 5/2014. Subsequently amended by S.R. No. 96/2014.
17