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Tax Laws Amendment (Shipping Reform) Act 2012
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Department of the Treasury
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C2012A00057
21 June 2012
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1 Short title
2 Commencement
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3 Schedule(s)
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Schedule 1—Exempt shipping income
Income Tax Assessment Act 1997
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Schedule 2—Capital allowances
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Part 1—Statutory capped life
Income Tax Assessment Act 1997
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Part 2—Balancing adjustment events and roll-over relief
Income Tax Assessment Act 1997
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Schedule 3—Seafarer tax offset
Income Tax Assessment Act 1997
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Schedule 4—Exempting bareboat charters from royalty withholding tax
Income Tax Assessment Act 1936
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Schedule 5—Shipping information
Taxation Administration Act 1953
