Consolidated information on the number of certificates and notices issued in the 2020 calendar year under the Shipping Reform (Tax Incentives) Act 2012 by the Department is provided in the tables below. Please note that there can be multiple types of tax incentives sought per application. Out of the 22 certificates issued in the 2020 calendar year, eight covered both Income Tax Exemption and Refundable Tax Offset. A total of 21 Income Tax Exemption certificates were issued. Six notices for Accelerated Depreciation were issued in the same period.
Certificates issued in calendar year 2020
| Number of Certificates issued | Types of tax incentives sought by applicants |
|---|
| Income Tax Exemption |
Refundable Tax Offset |
Accelerated Depreciation |
Rollover Relief |
| 22 |
21 |
8 |
1 |
0 |
Notices issued in calendar year 2020
| Number of Notices issued | Types of tax incentives sought by applicants |
|---|
| Income Tax Exemption |
Refundable Tax Offset |
Accelerated Depreciation |
Rollover Relief |
| 6 |
0 |
0 |
6 |
0 |
Certificates issued in calendar year 2019
| Number of Certificates issued | Types of tax incentives sought by applicants |
|---|
| Income Tax Exemption |
Refundable Tax Offset |
Accelerated Depreciation |
Rollover Relief |
| 27 |
25 |
4 |
2 |
0 |
Notices issued in calendar year 2019
| Number of Notices issued | Types of tax incentives sought by applicants |
|---|
| Income Tax Exemption |
Refundable Tax Offset |
Accelerated Depreciation |
Rollover Relief |
| 10 |
10 |
|
|
|
Certificates issued in calendar year 2018
| Number of Certificates issued | Types of tax incentives sought by applicants |
|---|
| Income Tax Exemption |
Refundable Tax Offset |
Accelerated Depreciation |
Rollover Relief |
| 22 |
20 |
4 |
2 |
Nil |
Notices issued in calendar year 2018
| Number of Notices issued | Types of tax incentives sought by applicants |
|---|
| Income Tax Exemption |
Refundable Tax Offset |
Accelerated Depreciation |
Rollover Relief |
| 2 |
1 |
Nil |
1 |
Nil |
Certificates issued in the 2017 calendar year
| Number of Certificates issued | Types of tax incentives sought by applicants |
|---|
| Income Tax Exemption |
Refundable Tax Offset |
Accelerated Depreciation |
Rollover Relief |
| 22 |
22 |
Nil |
Nil |
Nil |
Notices issued in the 2017 calendar year
| Number of Notices issued | Types of tax incentives sought by applicants |
|---|
| Income Tax Exemption |
Refundable Tax Offset |
Accelerated Depreciation |
Rollover Relief |
| 4 |
4 |
Nil |
Nil |
Nil |
Certificates issued in the 2016 calendar year
| Number of Certificates issued | Types of tax incentives sought by applicants |
|---|
| Shipping Exempt Income |
Refundable Tax Offset |
Accelerated Depreciation |
Rollover Relief |
| 12 |
11 |
4 |
1 |
0 |
Notices issued in the 2016 calendar year
| Number of Notices issued | Types of tax incentives sought by applicants |
|---|
| Shipping Exempt Income |
Refundable Tax Offset |
Accelerated Depreciation |
Rollover Relief |
| 1 |
1 |
0 |
0 |
0 |
Certificates issued in the 2015 calendar year
| Number of Certificates issued | Types of tax incentives sought by applicants |
|---|
| Shipping Exempt Income |
Refundable Tax Offset |
Accelerated Depreciation |
Rollover Relief |
| 16 |
13 |
4 |
3 |
0 |
Notices issued in the 2015 calendar year
| Number of Notices issued | Types of tax incentives sought by applicants |
|---|
| Shipping Exempt Income |
Refundable Tax Offset |
Accelerated Depreciation |
Rollover Relief |
| 5 |
4 |
1 |
2 |
1 |
Certificates issued in the 2014 calendar year
| Number of Certificates issued | Types of tax incentives sought by applicants |
|---|
| Shipping Exempt Income |
Refundable Tax Offset |
Accelerated Depreciation |
Rollover Relief |
| 16 |
12 |
5 |
4 |
0 |
Notices issued in the 2014 calendar year
| Number of Notices issued | Types of tax incentives sought by applicants |
|---|
| Shipping Exempt Income |
Refundable Tax Offset |
Accelerated Depreciation |
Rollover Relief |
| 5 |
4 |
1 |
1 |
0 |
Certificates issued in the 2013 calendar year
| Number of Certificates issued | Types of tax incentives sought by applicants |
|---|
| Shipping Exempt Income |
Refundable Tax Offset |
Accelerated Depreciation |
Rollover Relief |
| 13 |
10 |
4 |
3 |
0 |
Notices issued in the 2013 calendar year
| Number of Notices issued | Types of tax incentives sought by applicants |
|---|
| Shipping Exempt Income |
Refundable Tax Offset |
Accelerated Depreciation |
Rollover Relief |
| 15 |
12 |
4 |
3 |
0 |
Certificates issued in the 2012 calendar year
| Number of Certificates issued | Types of tax incentives sought by applicants |
|---|
| Shipping Exempt Income |
Refundable Tax Offset |
Accelerated Depreciation |
Rollover Relief |
| 0 |
0 |
0 |
0 |
0 |
Notices issued in the 2012 calendar year
| Number of Notices issued | Types of tax incentives sought by applicants |
|---|
| Shipping Exempt Income |
Refundable Tax Offset |
Accelerated Depreciation |
Rollover Relief |
| 1 |
0 |
1 |
1 |
0 |
