TAX LAWS AMENDMENT (SHIPPING REFORM) ACT 2012 (NO. 57, 2012) Table of Provisions Long Title 1 Short title 2 Commencement 3 Schedule(s) SCHEDULE 1 Exempt shipping income SCHEDULE 2 Capital allowances SCHEDULE 3 Seafarer tax offset SCHEDULE 4 Exempting bareboat charters from royalty withholding tax SCHEDULE 5 Shipping information