Tax Laws Amendment (Shipping Reform) Act 2012 (57 of 2012)
Schedule 2 Capital allowances
Part 1 Statutory capped life
Income Tax Assessment Act 1997
4 Subsection 40-102(4) (at the end of the table)
Add:
|
10 |
Vessel for which you have a certificate under Part 2 of the Shipping Reform (Tax Incentives) Act 2012 |
10 years |