OBS_VALUE: <ul><li><a href=https://www.legislation.gov.au/Details/C2016C00434 target=_blank>Shipping Reform (Tax Incentives) Act 2012(Shipping Reform (Tax Incentives) Act 2012, No. 53, 2012, Compilation No. 1, last amended on 5 March 2016)</a></li><li><a href=https://www.legislation.gov.au/Details/C2020C00173 target=_blank>Income Tax Assessment Act 1997- Compilation No. 207(Income Tax Assessment Act 1997, No. 38, 1997, Compilation No. 207, last amended on 9 April 2020, Division 10 (10-5))</a></li></ul>