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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

Operative provisions

SECTION 61-700  

61-700  Object of this Subdivision  

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The object of this Subdivision is to stimulate opportunities for Australian seafarers to:


(a) be employed or engaged on overseas voyages; and


(b) acquire maritime skills.


 



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