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.


View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.