Coronavirus (COVID-19) updates from the Australian Government

Consolidated Information on certificates and notices

Consolidated information on the number of certificates and notices issued in the 2020 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 22 certificates issued in the 2020 calendar year, eight covered both Income Tax Exemption and Refundable Tax Offset. A total of 21 Income Tax Exemption certificates were issued. Six notices for Accelerated Depreciation were issued in the same period.

Certificates issued in calendar year 2020

Number of Certificates issuedTypes 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 issuedTypes 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 issuedTypes 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 issuedTypes 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 issuedTypes of tax incentives sought by applicants
Income Tax Exemption Refundable Tax Offset Accelerated Depreciation Rollover Relief
22 20 4 2 Nil

Notices issued in calendar year 2018

Number of Notices issuedTypes of tax incentives sought by applicants
Income Tax Exemption Refundable Tax Offset Accelerated Depreciation Rollover Relief
2 1 Nil 1 Nil

Certificates issued in the 2017 calendar year

Number of Certificates issuedTypes of tax incentives sought by applicants
Income Tax Exemption Refundable Tax Offset Accelerated Depreciation Rollover Relief
22 22 Nil Nil Nil

Notices issued in the 2017 calendar year

Number of Notices issuedTypes of tax incentives sought by applicants
Income Tax Exemption Refundable Tax Offset Accelerated Depreciation Rollover Relief
4 4 Nil Nil Nil

Certificates issued in the 2016 calendar year

Number of Certificates issuedTypes of tax incentives sought by applicants
Shipping Exempt Income Refundable Tax Offset Accelerated Depreciation Rollover Relief
12 11 4 1 0

Notices issued in the 2016 calendar year

Number of Notices issuedTypes of tax incentives sought by applicants
Shipping Exempt Income Refundable Tax Offset Accelerated Depreciation Rollover Relief
1 1 0 0 0

Certificates issued in the 2015 calendar year

Number of Certificates issuedTypes of tax incentives sought by applicants
Shipping Exempt Income Refundable Tax Offset Accelerated Depreciation Rollover Relief
16 13 4 3 0

Notices issued in the 2015 calendar year

Number of Notices issuedTypes of tax incentives sought by applicants
Shipping Exempt Income Refundable Tax Offset Accelerated Depreciation Rollover Relief
5 4 1 2 1

Certificates issued in the 2014 calendar year

Number of Certificates issuedTypes of tax incentives sought by applicants
Shipping Exempt Income Refundable Tax Offset Accelerated Depreciation Rollover Relief
16 12 5 4 0

Notices issued in the 2014 calendar year

Number of Notices issuedTypes of tax incentives sought by applicants
Shipping Exempt Income Refundable Tax Offset Accelerated Depreciation Rollover Relief
5 4 1 1 0

Certificates issued in the 2013 calendar year

Number of Certificates issuedTypes of tax incentives sought by applicants
Shipping Exempt Income Refundable Tax Offset Accelerated Depreciation Rollover Relief
13 10 4 3 0

Notices issued in the 2013 calendar year

Number of Notices issuedTypes of tax incentives sought by applicants
Shipping Exempt Income Refundable Tax Offset Accelerated Depreciation Rollover Relief
15 12 4 3 0

Certificates issued in the 2012 calendar year

Number of Certificates issuedTypes of tax incentives sought by applicants
Shipping Exempt Income Refundable Tax Offset Accelerated Depreciation Rollover Relief
0 0 0 0 0

Notices issued in the 2012 calendar year

Number of Notices issuedTypes of tax incentives sought by applicants
Shipping Exempt Income Refundable Tax Offset Accelerated Depreciation Rollover Relief
1 0 1 1 0