Shipping Reform (Tax Incentives) Regulation 20121
Select Legislative Instrument 2012 No. 137
I, QUENTIN BRYCE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulation under the Shipping Reform (Tax Incentives) Act 2012.
Dated 28 June 2012
By Her Excellency’s Command
Minister for Infrastructure and Transport
Part 1 Preliminary
1 Name of regulation 2
2 Commencement 2
3 Definitions 2
Part 2 Training and management requirements
4 Training requirements 4
5 Management requirements 5
Part 1 Preliminary
1 Name of regulation
This regulation is the Shipping Reform (Tax Incentives) Regulation 2012.
This regulation commences on 1 July 2012.
In this regulation:
Act means the Shipping Reform (Tax Incentives) Act 2012.
deck officer training means training to be a person who:
(a) is employed to carry out duties in relation to the navigation and operation of a vessel; and
(b) is responsible for receiving, discharging and caring for cargo or passengers during a voyage of the vessel.
engineer officer training means training to be a person who is employed on a vessel to be responsible for the propulsion and operating systems of the vessel.
integrated rating and steward training means training to be a person who is employed to carry out duties, to support the navigation and operation of a vessel, like the following:
(a) maintaining equipment on the vessel, including deck equipment, cargo gear, rigging and lifesaving and firefighting equipment;
(b) standing lookout when the vessel is at sea and alerting deck officers when other vessels, navigation marks or hazards are seen;
(c) steering the vessel under supervision;
(d) securing cargo and handling mooring lines, gangways and ladders when the vessel is berthing at, or departing from, a place;
(e) cleaning the vessel, including decks, structures, cargo compartments, and tanks for fresh water, ballast and oil;
(f) assisting in maintaining and repairing the vessel’s engines and mechanical equipment;
(g) steward duties supporting the Master and crew members of the vessel, including ordering, preparing and serving food, preparing menus and similar duties.
Master means the person who has overall responsibility for the operation of a vessel during a voyage, including navigation, crew management and compliance with local and international laws.
Note Some expressions used in this regulation have the same meaning as in the Act, including:
· shipping cargo
· shipping passenger
Part 2 Training and management requirements
4 Training requirements
(1) This section specifies requirements for the definition of training requirements in subsection 5 (1) of the Act.
(2) An entity must ensure that, for each vessel operated by the entity (either directly or indirectly), training is being undertaken by at least one person (the trainee) in each of the following 3 categories:
(a) engineer officer training;
(b) deck officer training;
(c) integrated rating and steward training.
(3) However, it is not a requirement that there are 3 trainees on each of those vessels.
If an entity operates 2 vessels, the entity must ensure that training is being undertaken by at least 6 trainees (2 trainees in each of the 3 categories mentioned in subsection (2)), but there may be 4 trainees on one vessel and 2 trainees on the other.
(4) The entity must ensure that if a qualification has been approved under the Navigation Act 1912 for a category mentioned in paragraph (2) (a), (b) or (c)—each trainee being trained in that category is seeking an approved qualification for that category.
(5) The entity must keep a record that sets out the following for each trainee:
(a) the name and details of:
(i) the entity; or
(ii) if the training will be organised by a third party—the third party;
(b) details about the trainee, including:
(i) the trainee’s name, age and sex; and
(ii) the category mentioned in paragraph (2) (a), (b) or (c) in which the trainee is being trained; and
(iii) any qualifications already held by the trainee that are relevant for the person’s training in that category;
(c) a description of the training to be undertaken by the trainee, including:
(i) the name of the qualification the trainee is seeking; and
(ii) the name of the organisation conducting the training; and
(iii) the date that the qualification is expected to be attained by the trainee;
(d) details of how the training will be monitored by the entity.
5 Management requirements
(1) This section specifies requirements that are management requirements for section 6 of the Act.
(2) An entity must conduct in Australia:
(a) crew management, in accordance with subsection (3); and
(b) at least one of the following:
(i) strategic management, in accordance with subsection (4);
(ii) commercial management, in accordance with subsection (5);
(iii) technical management, in accordance with subsection (6).
(3) For paragraph (2) (a), an entity conducts crew management if the entity, either itself or through a third party, performs the following functions:
(a) recruiting and employing persons as crew of a vessel;
(b) paying the crew of a vessel;
(c) otherwise managing the crew of a vessel.
(4) For subparagraph (2) (b) (i), an entity conducts strategic management if the entity manages, and makes decisions that guide and control, the entity’s business activities in Australia, including:
(a) making decisions about general policies, strategic direction, contract agreements and financial matters; and
(b) monitoring the entity’s overall corporate performance, and reviewing the strategic direction of the entity on the basis of that performance.
(5) For subparagraph (2) (b) (ii), an entity conducts commercial management if the entity manages the commercial activities of a vessel, performing functions like the following:
(a) planning the route for a voyage of the vessel;
(b) taking bookings for the carriage of shipping cargo or shipping passengers on the vessel;
(c) taking out insurance for the vessel;
(d) managing finances relating to the vessel;
(e) managing charter arrangements for the vessel.
(6) For subparagraph (2) (b) (iii), an entity conducts technical management if the entity manages the day to day operation of a vessel, performing functions like the following:
(a) supervising the maintenance and repair of the vessel;
(b) organising and managing provisions for the vessel, including fuelling of the vessel;
(c) managing safety on board the vessel.
1. All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See www.comlaw.gov.au.