{"id":"F2023L01209","name":"Shipping Reform (Tax Incentives) (Specification of Kinds of Vessels) Instrument 2023","slug":"shipping-reform-tax-incentives-specification-of-kinds-of-vessels-instrument-2023","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":442077,"registerId":"F2023L01209-fast-fetch-1775957187091","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Shipping Reform (Tax Incentives) (Specification of Kinds of Vessels) Instrument 2023","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nShipping Reform (Tax Incentives) (Specification of Kinds of Vessels) Instrument 2023\n\nI, Catherine King, Minister for Infrastructure, Transport, Regional Development and Local Government, make the following instrument.\n\nDated 27 August 2023\n\nThe Hon Catherine King MP  \n\nMinister for Infrastructure, Transport, Regional Development and Local Government\n\n \n\n \n\nContents\n\n1  Name\n\n2  Commencement\n\n3  Authority\n\n4  Definitions\n\n5  Schedules\n\n6  Kinds of vessels that are not to be excluded vessels\n\nSchedule 1—Repeals\n\nShipping Reform (Tax Incentives) Act 2012 Subsection 10 (5) specification of kinds of vessels\n\n \n\n1  Name\n\n  This instrument is the Shipping Reform (Tax Incentives) (Specification of Kinds of Vessels) Instrument 2023.\n\n2  Commencement\n\n  This instrument commences on 1 October 2023.\n\n3  Authority\n\n  This instrument is made under paragraph 10(5)(b) of the Act.\n\n4  Definitions\n\nNote: A number of expressions used in this instrument are defined in subsection 5(1) of the Act, including the following:\n\n(a)     excluded vessel\n\n(b) vessel.\n\n  In this instrument:\n\nAct means the Shipping Reform (Tax Incentives) Act 2012.\n\ngas carrier means a vessel designed to transport liquefied petroleum gas, liquefied natural gas, or liquefied chemical gasses in bulk.\n\ninterstate route means a route between two States or between a State and a Territory.\n\nLNG tanker means a tanker vessel designed to transport liquified natural gas.\n\nro ro ferry means a vessel designed to transport wheeled cargo such as automobiles, trucks, semi-trailer trucks, wheeled machinery, trailers or railroad cars that are driven on and off the vessel on their own wheels.\n\n5  Schedules\n\n  Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.\n\n\n\n\n6  Kinds of vessels that are not to be excluded vessels\n\n  For paragraph 10(5)(b) of the Act, the following kinds of vessels are not to be excluded vessels:\n\n (a) LNG tankers or gas carriers operating solely on international routes;  \n\n (b) ro ro ferries operating solely on interstate routes.\n\n   \n\n \n\n\n\n\nSchedule 1—Repeal\n\nShipping Reform (Tax Incentives) Act 2012 Subsection 10 (5) specification of kinds of vessels\n\n1  The whole of the instrument\n\nRepeal the instrument.\n\n \n","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument operates exactly within its intended scope under section 10(5)(b) of the Shipping Reform (Tax Incentives) Act 2012. It performs the specific function of specifying vessel kinds for exclusion purposes, which is precisely what the empowering provision authorises. There is no scope creep beyond the original legislative intent."},"complexity_factors":["Very short document (approximately 1 page of substantive content)","Only 4 defined terms in the instrument itself (Act, gas carrier, interstate route, LNG tanker, ro ro ferry)","Simple structure: definitions followed by a single operative provision listing two vessel categories","No nested exceptions or conditional logic beyond simple geographic restrictions ('solely on international routes', 'solely on interstate routes')","Single cross-reference to the parent Act (paragraph 10(5)(b))","Contains a repeal of a previous instrument, but this is straightforward replacement rather than complex amendment"],"plain_english_summary":"This instrument narrows exclusions under the Shipping Reform (Tax Incentives) Act 2012 so that LNG tankers and gas carriers operating only on international routes, and roll‑on/roll‑off ferries operating only on interstate routes, are eligible for Australian shipping tax incentives. It affects shipping companies and Australian maritime workers by preserving incentives tied to using Australian crews and repeals a 2012 instrument it replaces."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. This instrument replaces the prior subsection 10(5) specification by expressly declaring that LNG tankers or gas carriers operating solely on international routes, and ro ro ferries operating solely on interstate routes, are not excluded vessels under paragraph 10(5)(b) of the Act, and it repeals the earlier instrument (s.6; Schedule 1). This alters which vessel kinds fall within the Act’s tax‑incentive regime and requires affected operator assessment against the new specification."},"complexity_factors":["Cross-reference to paragraph 10(5)(b) of the Shipping Reform (Tax Incentives) Act 2012 requires users to read the parent Act to see legal consequences (instrument, s.3; s.6).","Relies on defined terms contained in the Act (e.g. \"excluded vessel\", \"vessel\") rather than restating them, increasing interpretive steps (s.4 note).","Terms like \"operating solely on international/interstate routes\" create fact-sensitive assessments and compliance burdens for vessel operators (s.6).","Narrow, technical vessel categories (LNG tanker, gas carrier, ro ro ferry) require maritime classification knowledge to apply correctly (s.4; s.6).","Repeal of the prior specification instrument changes the statutory landscape and requires checking historical instruments to track prior eligibility rules (Schedule 1).","Limited substantive content keeps policy complexity low, but legal effect on tax eligibility can have downstream commercial and administrative impacts."],"plain_english_summary":"This instrument amends the Shipping Reform (Tax Incentives) Act 2012 by declaring that LNG tankers or gas carriers on international routes, and ro‑ro ferries on interstate routes, are not \"excluded vessels\" for the Act. That designation means owners/operators of those vessels may be eligible for the Act’s tax incentives. The instrument takes effect 1 October 2023 and repeals the earlier specification instrument."}},"importantCases":[],"_links":{"self":"/api/acts/shipping-reform-tax-incentives-specification-of-kinds-of-vessels-instrument-2023","history":"/api/acts/shipping-reform-tax-incentives-specification-of-kinds-of-vessels-instrument-2023/history","analysis":"/api/acts/shipping-reform-tax-incentives-specification-of-kinds-of-vessels-instrument-2023/analysis","conflicts":"/api/acts/shipping-reform-tax-incentives-specification-of-kinds-of-vessels-instrument-2023/conflicts","importantCases":"/api/acts/shipping-reform-tax-incentives-specification-of-kinds-of-vessels-instrument-2023/important-cases","documents":"/api/acts/shipping-reform-tax-incentives-specification-of-kinds-of-vessels-instrument-2023/documents"}}