Consolidated information on the number of certificates and notices issued in the 2024 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 23 certificates issued in the 2024 calendar year, 14 were for income tax exemption, four were for refundable tax offset, and five were for accelerated depreciation. Two notices were issued in the 2024 calendar year for income tax exemption.
Certificates issued in calendar year 2024
Number of certificates issued | Types of tax incentives sought by applicants | |||
---|---|---|---|---|
Income tax exemption | Refundable tax offset | Accelerated depreciation | Rollover relief | |
23 | 14 | 4 | 5 | 0 |
Notices issued in calendar year 2024
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 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 |