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.


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