Commonwealth Consolidated Acts Commonwealth Consolidated ActsA 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 - 700 Object of this Subdivision
61 - 705 Who is entitled to the seafarer tax offset
61 - 710 Amount of the seafarer tax offset