Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-20 - TAX OFFSETS  

Division 61 - Generally applicable tax offsets  

Subdivision 61-N - Seafarer tax offset  

Operative provisions

SECTION 61-700  

61-700   Object of this Subdivision  

The object of this Subdivision is to stimulate opportunities for Australian seafarers to:

(a) be employed or engaged on overseas voyages; and

(b) acquire maritime skills.