Table 5.1 - Vessel characteristics (base case scenario) Officers Ratings Ship Wage Wage Min. Company Register Tax treatment Nationality Nationality Depreciation code rates rates wages tax Australian No special B1a General Australian EA Australian EA SIA Part A 30% 20 years prime cost treatment Register Australian B1b General ITE Australian EA Australian EA SIA Part A 0% N/A Register Australian Accelerated 20% reducing B1c General Australian EA Australian EA SIA Part A 30% depreciation balance Register Temporary B3a Foreign Foreign ITF Foreign ITF ITF 0% N/A Licence Temporary SIA Part SIA Part B3b Foreign Foreign Foreign SIA Part B 0% N/A Licence B B Transitional B3c Foreign Australian EA Australian EA SIA Part A 0% N/A General Licence
Table 5.1 - Vessel characteristics (base case scenario) Officers Ratings Ship code Register Tax treatment Nationality Wage rates Nationality Wage rates Min. wages Company tax Depreciation B1a Australian General Register No special treatment Australian EA Australian EA SIA Part A 30% 20 years prime cost B1b Australian General Register ITE Australian EA Australian EA SIA Part A 0% N/A B1c Australian General Register Accelerated depreciation Australian EA Australian EA SIA Part A 30% 20% reducing balance B3a Foreign Temporary Licence Foreign ITF Foreign ITF ITF 0% N/A B3b Foreign Temporary Licence Foreign SIA Part B Foreign SIA Part B SIA Part B 0% N/A B3c Foreign Transitional General Licence Australian EA Australian EA SIA Part A 0% N/A
Coastal-Shipping-Reform-Cost-Benefit-Analysis.docx