Income Tax Rates Act 1986

Sch 7 heading amended by No 70 of 1989.

Pt II cl 1A repealed by No 174 of 2011 , s 3 and Sch 2 item 2, effective 1 July 2016. Pt II cl 1A formerly read:

1A.
Treat the reference in item 1 of the table in clause 1 to 29% as being a reference to 15%, if:

(a) the year of income is the 2011-12 year of income; and

(b) at a time during the year of income, the non-resident taxpayer:

(i) holds a Special Program Visa (subclass 416); and

(ii) is employed by an Approved Employer under the Pacific Seasonal Worker Pilot Scheme.

Note 1:

This clause will be repealed on 1 July 2016. See Part 2 of Schedule 2 to the Tax Laws Amendment (2011 Measures No 7) Act 2011 .

Note 2:

In the 2011-12 year of income, the rate applicable under item 1 of the table was 29%.

Pt II cl 1A amended by No 60 of 2012, s 3 and Sch 1 item 7, by substituting note 1 and 2 for the note at the end, applicable to the 2012-2013 year of income and later years of income. The note formerly read:

Note:

This clause will be repealed on 1 July 2016. See Part 2 of Schedule 2 to the Tax Laws Amendment (2011 Measures No 7) Act 2011 .

Pt II cl 1A inserted by No 147 of 2011, s 3 and Sch 2 item 1, effective 29 November 2011.