Shipping Reform (Tax Incentives) Act 2012
Subsection 10 (5) specification of kinds of vessels
I, ANTHONY NORMAN ALBANESE, Minister for Infrastructure and Transport, in the exercise of the power conferred by subsection 10(5) of the Shipping Reform (Tax Incentives) Act 2012 (the Act), specify that the following kinds of vessels are not to be excluded vessels for the purposes of the Act:
· LNG tankers or gas carriers operating solely on international routes; and
· Ro Ro ferries operating solely on interstate routes.
In this instrument:
LNG tanker means a tanker ship designed to transport liquefied natural gas.
Gas carrier means a ship designed to transport liquefied petroleum gas, liquefied natural gas, or liquefied chemical gasses in bulk.
Ro Ro ferry means a vessel designed to carry wheeled cargo such as automobiles, trucks, semi-trailer trucks, trailers or railroad cars that are driven on and off the ship on their own wheels.
Inter-State route means a route between two States or between a State and a Territory.
This instrument shall be taken to have come into effect on and from 1 July 2012.
Minister for Infrastructure and Transport
Dated 6 May 2013