Tonnage income rates revised - daily tonnage income table for qualifying ships increased, applying from the specified assessment year. The amendment substitutes the Table in sub section (3) of section 115VG to increase the amounts used to compute daily tonnage income for qualifying ships, preserving a banded net tonnage structure with specified base amounts and incremental per 100 ton rates for each band; the revised Table applies from the stated commencement and governs computation for the relevant assessment year and subsequent years.