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  Miscellaneous 2008

Taxation of shipping profits - a sea of complexity

Source: The Tax Specialist Journal Article

Published Date: 1 Aug 2008

 
This paper provides a brief overview of the taxation of shipping profits in Australia. The shipping industry is currently undergoing a boom, which has been fuelled by demand for Australia’s resources, and there has been an increased focus on the taxation of profits derived by shipping enterprises, further intensified by a recent Full Federal Court decision and a raft of ATO rulings and determinations. This paper highlights some of the key taxation issues that shipping enterprises should consider.
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