14Notices for vessels

#### 14 Notices for vessels (1) The Minister must, on application, give a notice to an entity for a vessel for an income year if: (a) the entity is a constitutional corporation; and (b) the requirements in section 10 are met for the vessel for one or more days during the income year; and (c) during the income year the vessel will be used, or be available for use, wholly or mainly for business or commercial activities involving carrying shipping cargo, or shipping passengers, on voyages. > Note 1: A notice is only relevant for the first income year that the entity seeks shipping tax incentives for the vessel. Getting the notice maximises the incentives for that year (see subsection 8(4)). > Note 2: A decision under this subsection is reviewable (see section 24). (2) The notice may set out: (a) that the entity’s management arrangements meet the management requirements; and (b) that the entity has a training plan that meets the training requirements. The notice may set out other matters. (3) Despite subsection (1), the Minister is not required to give a notice under this section if a request under section 16 for information about the application for the notice has not been complied with.