Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 12 - Payments from which amounts must be withheld  

Subdivision 12-FC - Seasonal Labour Mobility Program  

SECTION 12-319A   12-319A   PAYMENT TO EMPLOYEE  
An entity must withhold an amount from salary, wages, commission, bonuses or allowances it pays to an individual:

(a)  as an employee of an Approved Employer (whether the entity or another entity) under the Seasonal Labour Mobility Program; and

(b)  at a time when the employee is a foreign resident and:


(i) the employee holds a Temporary Work (International Relations) Visa (subclass 403); or

(ii) the employee holds a Temporary Activity Visa (subclass 408) having previously held a Temporary Work (International Relations) Visa (subclass 403).



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