A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version
Printable
version

Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-20 - TAX OFFSETS    View history reference

Division 61 - Generally applicable tax offsets    View history reference

Subdivision 61-N - Seafarer tax offset    View history reference

Guide to Subdivision 61-N

SECTION 61-695  

61-695  What this Subdivision is about  

 View history reference

A company may get a refundable tax offset for withholding payments made to Australian seafarers for overseas voyages if:

(a) the voyage is made by a vessel for which the company, or another entity, has a certificate under the Shipping Reform (Tax Incentives) Act 2012; and
(b) the company employs or engages the seafarer on such voyages for at least 91 days in the income year.


TABLE OF SECTIONS

Operative provisions
61-700Object of this Subdivision
61-705Who is entitled to the seafarer tax offset
61-710Amount of the seafarer tax offset


 



This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
Top of page
More information on page