Document ID: chunk:federal_register_of_legislation:C2012A00057:clause:3_2:p2
Version: federal_register_of_legislation:C2012A00057
Segment Type: clause
Provision Reference: sch 3 cl 2 (pt 2/3)
Character Range: 17125–19602

place in the waters of the sea above the continental shelf of Australia; or
 (iv) a place in the waters of the sea above the continental shelf of Australia and a place in the waters of the sea above the continental shelf of a country other than Australia; or
 (v) ports outside Australia; or
 (vi) places beyond the continental shelf of Australia;
  whether or not the ship travels between 2 or more ports in Australia in the course of the voyage.
Note 1: An entity may be entitled to a certificate for a vessel under Part 2 of the Shipping Reform (Tax Incentives) Act 2012 if it meets the requirements (relating to such things as tonnage, registration and usage) in that Act.
Note 2: An entity cannot be entitled to a certificate for a vessel under Part 2 of that Act for a day before 1 July 2012: see paragraph 8(4)(b) of that Act.
 (3) For the purposes of paragraph (2)(b), the voyage of a vessel is taken to:
 (a) start on the earliest day on which one or more of the following occurs:
 (i) *shipping cargo to be carried on the voyage, or any part of the voyage, is first loaded into the vessel;
 (ii) *shipping passengers to be carried on the voyage, or any part of the voyage, first board the vessel;
 (iii) the voyage begins; and
 (b) end on the latest day on which any of the following occurs:
 (i) all shipping cargo carried on the voyage, or any part of the voyage, is completely unloaded from the vessel;
 (ii) all shipping passengers carried on the voyage, or any part of the voyage, finally disembark from the vessel;
 (iii) the voyage ends.

61‑710  Amount of the seafarer tax offset
  The amount of the company's *tax offset for the income year is the amount (rounded up to the nearest whole dollar) worked out using the formula:
where:
gross payment amounts means the total amount of *withholding payments covered by section 12‑35 or subsection 12‑60(1) in Schedule 1 to the Taxation Administration Act 1953 payable by the company in the income year:
 (a) to individuals in respect of whom the company has 91 days or more in the income year that qualify for the offset as mentioned in subsection 61‑705(2); and
 (b) in respect of any of the following:
 (i) the employment of, or the work or services performed by, such individuals in relation to which the company so qualifies for the offset;
 (ii) leave accrued by such individuals during such employment, work or services;
 (iii) training of such individuals that relates to such employment, work or services.