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Boat hire arrangements - supporting information

Information to provide with your objection about boat hire arrangements.

Last updated 23 June 2024

How to lodge

To lodge an objection about boat hire arrangements:

Supporting information

Providing this information up front will reduce delays.

If you've previously given us any of the information listed below, you don't need to resend it.

The information we need for an objection about boat hire arrangement includes:

  • the date the boat was, or is to be, purchased
  • details of the boat, including copies of any purchase or finance contracts, survey papers, registration and insurance
  • the date the activity commenced
  • a description of the activities conducted to date
  • a description of planned activities
  • a detailed business plan; for examples see TR 2003/4Income tax: boat hire arrangements
  • details of actual and projected income and expenses, (including boat charter fees and depreciation), from the commencement of the activity up to and including all years to which the objection applies.

If the activity is to be conducted under an agency agreement, you should provide copies of:

  • any charter operator or management contracts that have been entered into, or are proposed
  • any supporting material supplied by the charter operator.