Treasury Laws Amendment (2018 Measures No. 4) Act 2019 (8 of 2019)

Schedule 8   Miscellaneous amendments

Part 4   Seasonal Workers Program

Taxation Administration Act 1953

11   Continued application of the old law in relation to holders of a Special Program Visa (subclass 416)

(1) Despite the amendment of section 840-905 of the Income Tax Assessment Act 1997 made by item 8, that section, as in force immediately before the commencement of this item, continues to apply to income derived on or after 19 November 2016 by an individual who holds a Special Program Visa (subclass 416).

(2) Despite the amendment of section 12-319A in Schedule 1 to the Taxation Administration Act 1953 made by item 9, that section, as in force immediately before the commencement of this item, continues to apply to salary, wages, commission, bonuses or allowances paid:

(a) on or after 19 November 2016; and

(b) to an individual for the individual's employment before, on or after that day while the individual holds a Special Program Visa (subclass 416).