Any watercraft is exempt if one or more of the following apply:
• If the watercraft was exempt or could be exempt as commercial and industrial machinery and equipment (subclass 5) because it was acquired after June 30, 2006.
• The purchase price of the watercraft was $750 or less (Documentation and/or Bill of sale required to be provided to the county office).
• Any boat that is designed to be propelled through the water through human power alone. Examples would include canoes, kayaks, paddle boards and pedal-power paddle boats.