Document ID: chunk:federal_register_of_legislation:C2012A00057:front:0
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Tax Laws Amendment (Shipping Reform) Act 2012

No. 57, 2012

An Act to amend the law relating to taxation, and for related purposes

Contents
1 Short title
2 Commencement
3 Schedule(s)
Schedule 1—Exempt shipping income
Income Tax Assessment Act 1997
Schedule 2—Capital allowances
Part 1—Statutory capped life
Income Tax Assessment Act 1997
Part 2—Balancing adjustment events and roll‑over relief
Income Tax Assessment Act 1997
Schedule 3—Seafarer tax offset
Income Tax Assessment Act 1997
Schedule 4—Exempting bareboat charters from royalty withholding tax
Income Tax Assessment Act 1936
Schedule 5—Shipping information
Taxation Administration Act 1953

Tax Laws Amendment (Shipping Reform) Act 2012
No. 57, 2012

An Act to amend the law relating to taxation, and for related purposes

[Assented to 21 June 2012]

The Parliament of Australia enacts: