The seafarer tax offset will be abolished from 1 July 2015.
The seafarer offset is potentially available to any Australian company that employs at least one Australian resident for a minimum of 91 days in the income year on a voyage as a master, deck officer, integrated rating, steward or engineer. The route of the voyage must include an overseas voyage.
Source: Budget Paper No 2 [p 212]
[WTB 20, 13/5/14]