11Applying for a certificate

#### 11 Applying for a certificate (1) An application for a certificate under section 8 must be: (a) in the approved form; and (b) accompanied by the fee (if any) specified in regulations made for the purposes of this paragraph; and (c) made after the end of the income year, but at least 30 days before the entity is required to lodge its income tax return for the income year. > Note: Section 26 deals with approved forms. (2) As well as requiring information relevant to the income year, the approved form may require: (a) information about any tax incentives the entity utilised for the previous income year in reliance on a certificate issued under section 8 for the previous income year; and (b) information about the following for the next income year: (i) the vessel and its expected use; (ii) the applicant’s arrangements in relation to the vessel. > Note: A certificate may give notice of the likelihood of a further certificate being issued for the next income year (see paragraph 8(2)(c)).