Income Tax (Prescribed Ship Management Services) Rules 2017

making a purchase or sale of a ship, or a decision regarding its ownership;

deciding on a ship’s flag and registry;

sourcing for and deciding on financing for a ship’s acquisition;

awarding contracts, entering into alliances, or deciding on pooling, in respect of a ship;

securing a ship’s employment or its cargo;

planning a ship’s route and tonnage, including the issuance of voyage instructions;

appointing a ship manager, ship agent or stevedore for a ship;

collecting or arranging for the collection of freight, charter hire, or other payment in exchange for a ship’s use; (i)arranging insurance for a ship;

undertaking crew‑related matters for a ship, including the provision of qualified crew, the appointment of a crew manager, the provision of crew training or the arrangement of crew insurance;

arranging or supervising dry‑docking, repair, overhaul, alteration, maintenance or lay‑up of a ship;

ensuring that a ship is adequately equipped with supplies, provisions, spares, stores and lubricating oil;

supervising the construction, conversion or registration of a ship;

liaising with the relevant competent authorities or bodies on safety and manning requirements for a ship and any other similar matters;

arranging for the provision of bunkers for a ship;

providing post‑fixture services for a ship, including —

voyage estimating; or

accounting or calculation of hire, freight, demurrage, or despatch moneys, due from or to charterers;

arranging for surveys of a ship;

undertaking any work requiring technical expertise (including basic design and front end engineering works) for a ship;

appointing surveyors and technical consultants for a ship;

supervising a sale and the physical delivery of a ship;

arranging for the sampling and testing of bunkers for a ship;

providing pre‑purchase inspection of a ship;

ensuring that organisational, flag state, local port state and international requirements in relation to a ship are complied with (including auditing such requirements);

supervising the maintenance and general efficiency of a ship.