Consolidated information on certificates and notices

Consolidated information on the number of certificates and notices issued in the 2023 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 27 certificates issued in the 2023 calendar year, three were for both income tax exemption and refundable tax offset, 15 were for income tax exemption only and five were for accelerated depreciation. No notices were issued in the 2023 calendar year.

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