Taxation (Multinational - Global and Domestic Minimum Tax) Rules 2024

CHAPTER 3 - COMPUTATION OF GloBE INCOME OR LOSS  

PART 3-3 - INTERNATIONAL SHIPPING INCOME EXCLUSION  

SECTION 3-235  

3-235   INTERNATIONAL TRAFFIC  
For the purposes of this Part, international traffic does not include transport by a ship operated solely between places within the same jurisdiction.