Carriage of passengers or goods
the owner is a company incorporated in Hong Kong;
the business was normally controlled or managed in Hong Kong in the basis period concerned;
(if the above two conditions are not satisfied) the owner's ships called at Hong Kong in the basis period concerned.
The ship-owner's business is deemed not to have been carried on in Hong Kong in the basis period concerned for either of the following reasons: (Completion of items 5 to 8 is not required if this box is checked.)
all the above three conditions for the business being deemed to have been carried on in Hong Kong are not satisfied; or
the calls of the owner's ships at Hong Kong in that period were casual in nature.
Ship management and maintenance
Overseeing and tracking deliveries of goods and passengers
Organising and overseeing voyages