Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 61-695 61-695 What this Subdivision is about
A company may get a refundable tax offset for withholding payments made to Australian seafarers for overseas voyages if:
| Operative provisions | |
| 61-700 | Object of this Subdivision |
| 61-705 | Who is entitled to the seafarer tax offset |
| 61-710 | Amount of the seafarer tax offset |
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