Tax Laws Amendment (Shipping Reform) Act 2012 (57 of 2012)

Schedule 4   Exempting bareboat charters from royalty withholding tax

Income Tax Assessment Act 1936

1A   Section 128D

Omit “or (jb)”, substitute “, (jb) or (m)”.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).