Commonwealth Numbered Acts

INTERNATIONAL SHIPPING (AUSTRALIAN-RESIDENT SEAFARERS) GRANTS ACT 1995 No. 151 of 1995 - SECT 9

9.(1) The amount of the grant payable to a person who has an eligible
employment period in relation to an eligible ship for a relevant year is the
amount equal to the total of the grant units in respect of seafarer berths on
the ship occupied by Australian-resident seafarers during the eligible
employment period.

(2) The grant unit in respect of a seafarer berth on a ship in relation to an
eligible employment period is the amount calculated according to the formula:
             Eligible days   X   Notional tax liability

365 where: Eligible days means the number of days in the eligible employment
period on which the seafarer berth was occupied by an Australian-resident
seafarer. Notional tax liability means the amount calculated under section 12
in relation to the berth for the relevant year.