Eligibility requirements

The Shipping Reform (Tax Incentives) Act 2012 provides the mechanism for Australian companies to obtain a certificate (and, if relevant, a notice for the first income year) for an eligible vessel undertaking qualifying activities as a necessary step towards gaining access to a range of taxation incentives.

Additional requirements for a shipping exempt income certificate

To qualify for the shipping exempt income tax incentive, an applicant must have a shipping exempt income certificate issued under the Shipping Reform (Tax Incentives) Act 2012. To obtain such a certificate, the applicant must satisfy two additional requirements, the management and training requirements, as set out in the Shipping Reform (Tax Incentives) Regulations 2023.

Applying for tax incentives

A completed application form for a notice is to be submitted to the Department at least three months before the end of the income year for which the applicant intends to seek access to a tax incentive through the Australian Tax Office (ATO). A notice is required for new applicants to claim a tax incentive for a full year for the first income year. In the absence of a notice, any certificate issued to first time applicants will only cover the last three months of the income year.

Summit to Drumsite water main replacement

Following the completion of water quality testing of the 4km water main, the final connections to the new water main were completed on 7 and 8 September 2023. Water is now transferred from the Summit Tank via the new 4km section of the water main to the Drumsite tank.

The replacement of the water main was driven by the high-water losses being experienced from leaks from the main, which at times was approximately 40 per cent of the community's water supply. Phase 1 of the project has seen 4km of the water main replaced commencing in the national park.

Frequently asked questions—Summit tank to Drumsite tank water main replacement, Christmas Island

Maritime Single Window

The Maritime Single Window is a digital reporting platform which will simplify the exchange of mandatory information between industry and government agencies, while supporting the long-term digitalisation of the shipping industry and allowing Australia to meet its emission targets. The Australian Government is currently scoping how a Maritime Single Window would apply to the Australian maritime industry.

Fact sheet—Summit to Drumsite water main replacement—English—19 May 2023

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FAQ—Summit to Drumsite water main replacement—Malay—19 May 2023

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Fact sheet—Summit to Drumsite water main replacement—Malay—19 May 2023

This document may not meet WCAG 2.0 requirements.

FAQ—Summit to Drumsite water main replacement—Chinese—19 May 2023

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