Consolidated information on the number of certificates and notices issued in the 2024 calendar year under the Shipping Reform (Tax Incentives) Act 2012 by the Department is provided in the tables below. Please note that there can be multiple types of tax incentives sought per application. Out of the 23 certificates issued in the 2024 calendar year, 14 were for income tax exemption, four were for refundable tax offset, and five were for accelerated depreciation. Two notices were issued in the 2024 calendar year for income tax exemption.
Certificates issued in calendar year 2024
| Number of certificates issued | Types of tax incentives sought by applicants | |||
|---|---|---|---|---|
| Income tax exemption | Refundable tax offset | Accelerated depreciation | Rollover relief | |
| 23 | 14 | 4 | 5 | 0 |
Notices issued in calendar year 2024
| Number of notices issued | Types of tax incentives sought by applicants | |||
|---|---|---|---|---|
| Income tax exemption | Refundable tax offset | Accelerated depreciation | Rollover relief | |
| 2 | 2 | 0 | 0 | 0 |
Certificates issued in calendar year 2023
| Number of certificates issued | Types of tax incentives sought by applicants | |||
|---|---|---|---|---|
| Income tax exemption | Refundable tax offset | Accelerated depreciation | Rollover relief | |
| 27 | 18 | 7 | 5 | 0 |
Notices issued in calendar year 2023
| Number of notices issued | Types of tax incentives sought by applicants | |||
|---|---|---|---|---|
| Income tax exemption | Refundable tax offset | Accelerated depreciation | Rollover relief | |
| 0 | 0 | 0 | 0 | 0 |
Certificates issued in calendar year 2022
| Number of certificates issued | Types of tax incentives sought by applicants | |||
|---|---|---|---|---|
| Income tax exemption | Refundable tax offset | Accelerated depreciation | Rollover relief | |
| 29 | 28 | 4 | 1 | 0 |
Notices issued in calendar year 2022
| Number of notices issued | Types of tax incentives sought by applicants | |||
|---|---|---|---|---|
| Income tax exemption | Refundable tax offset | Accelerated depreciation | Rollover relief | |
| 2 | 2 | 0 | 0 | 0 |
Certificates issued in calendar year 2021
| Number of certificates issued | Types of tax incentives sought by applicants | |||
|---|---|---|---|---|
| Income tax exemption | Refundable tax offset | Accelerated depreciation | Rollover relief | |
| 28 | 22 | 8 | 6 | 0 |
Notices issued in calendar year 2021
| Number of notices issued | Types of tax incentives sought by applicants | |||
|---|---|---|---|---|
| Income tax exemption | Refundable tax offset | Accelerated depreciation | Rollover relief | |
| 1 | 1 | 1 | 0 | 0 |
Certificates issued in calendar year 2020
| Number of certificates issued | Types of tax incentives sought by applicants | |||
|---|---|---|---|---|
| Income tax exemption | Refundable tax offset | Accelerated depreciation | Rollover relief | |
| 22 | 21 | 8 | 1 | 0 |
Notices issued in calendar year 2020
| Number of notices issued | Types of tax incentives sought by applicants | |||
|---|---|---|---|---|
| Income tax exemption | Refundable tax offset | Accelerated depreciation | Rollover relief | |
| 6 | 0 | 0 | 6 | 0 |
Certificates issued in calendar year 2019
| Number of certificates issued | Types of tax incentives sought by applicants | |||
|---|---|---|---|---|
| Income tax exemption | Refundable tax offset | Accelerated depreciation | Rollover relief | |
| 27 | 25 | 4 | 2 | 0 |
Notices issued in calendar year 2019
| Number of notices issued | Types of tax incentives sought by applicants | |||
|---|---|---|---|---|
| Income tax exemption | Refundable tax offset | Accelerated depreciation | Rollover relief | |
| 10 | 10 | |||
Certificates issued in calendar year 2018
| Number of certificates issued | Types of tax incentives sought by applicants | |||
|---|---|---|---|---|
| Income tax exemption | Refundable tax offset | Accelerated depreciation | Rollover relief | |
| 22 | 20 | 4 | 2 | 0 |
Notices issued in calendar year 2018
| Number of notices issued | Types of tax incentives sought by applicants | |||
|---|---|---|---|---|
| Income tax exemption | Refundable tax offset | Accelerated depreciation | Rollover relief | |
| 2 | 1 | 0 | 1 | 0 |
Certificates issued in the 2017 calendar year
| Number of certificates issued | Types of tax incentives sought by applicants | |||
|---|---|---|---|---|
| Income tax exemption | Refundable tax offset | Accelerated depreciation | Rollover relief | |
| 22 | 22 | 0 | 0 | 0 |
Notices issued in the 2017 calendar year
| Number of notices issued | Types of tax incentives sought by applicants | |||
|---|---|---|---|---|
| Income tax exemption | Refundable tax offset | Accelerated depreciation | Rollover relief | |
| 4 | 4 | 0 | 0 | 0 |
Certificates issued in the 2016 calendar year
| Number of certificates issued | Types of tax incentives sought by applicants | |||
|---|---|---|---|---|
| Income tax exemption | Refundable tax offset | Accelerated depreciation | Rollover relief | |
| 12 | 11 | 4 | 1 | 0 |
Notices issued in the 2016 calendar year
| Number of notices issued | Types of tax incentives sought by applicants | |||
|---|---|---|---|---|
| Income tax exemption | Refundable tax offset | Accelerated depreciation | Rollover relief | |
| 1 | 1 | 0 | 0 | 0 |
Certificates issued in the 2015 calendar year
| Number of certificates issued | Types of tax incentives sought by applicants | |||
|---|---|---|---|---|
| Income tax exemption | Refundable tax offset | Accelerated depreciation | Rollover relief | |
| 16 | 13 | 4 | 3 | 0 |
Notices issued in the 2015 calendar year
| Number of notices issued | Types of tax incentives sought by applicants | |||
|---|---|---|---|---|
| Income tax exemption | Refundable tax offset | Accelerated depreciation | Rollover relief | |
| 5 | 4 | 1 | 2 | 1 |
Certificates issued in the 2014 calendar year
| Number of certificates issued | Types of tax incentives sought by applicants | |||
|---|---|---|---|---|
| Income tax exemption | Refundable tax offset | Accelerated depreciation | Rollover relief | |
| 16 | 12 | 5 | 4 | 0 |
Notices issued in the 2014 calendar year
| Number of notices issued | Types of tax incentives sought by applicants | |||
|---|---|---|---|---|
| Income tax exemption | Refundable tax offset | Accelerated depreciation | Rollover relief | |
| 5 | 4 | 1 | 1 | 0 |
Certificates issued in the 2013 calendar year
| Number of certificates issued | Types of tax incentives sought by applicants | |||
|---|---|---|---|---|
| Income tax exemption | Refundable tax offset | Accelerated depreciation | Rollover relief | |
| 13 | 10 | 4 | 3 | 0 |
Notices issued in the 2013 calendar year
| Number of notices issued | Types of tax incentives sought by applicants | |||
|---|---|---|---|---|
| Income tax exemption | Refundable tax offset | Accelerated depreciation | Rollover relief | |
| 15 | 12 | 4 | 3 | 0 |
Certificates issued in the 2012 calendar year
| Number of certificates issued | Types of tax incentives sought by applicants | |||
|---|---|---|---|---|
| Income tax exemption | Refundable tax offset | Accelerated depreciation | Rollover relief | |
| 0 | 0 | 0 | 0 | 0 |
Notices issued in the 2012 calendar year
| Number of notices issued | Types of tax incentives sought by applicants | |||
|---|---|---|---|---|
| Income tax exemption | Refundable tax offset | Accelerated depreciation | Rollover relief | |
| 1 | 0 | 1 | 1 | 0 |