HOW WE Work OUT THE Taxable Income
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/foreign-ships-and-recreational-vessels/foreign-ships-visiting-australia/how-we-work-out-the-taxable-income
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.