Scenic and Sightseeing Transport

**Exclusions/References:** - Units mainly engaged in - (a) providing recreational activities involving direct participation by the customer such as bungy jumping, cave diving and white water rafting are included in Class 9139 Amusement and Other Recreation Activities n.e.c.; and - (b) operating ski chair lifts are included in Class 5029 Other Transport n.e.c. **Primary Activities:** - Aerial cable car operation - Airboat operation - Chair lift operation (except ski lift operation) - Charter fishing boat operation - Glider operation - Harbour sightseeing tour operation - Helicopter ride operation (for sightseeing) - Hot air balloon ride operation - Hovercraft operation - Scenic railway operation - Sightseeing bus, coach or tramway operation - Steam train operation - Whale watching cruise operation