Income Tax Rates Act 1986
SchedulesSCHEDULE 7 - GENERAL RATES OF TAX
PART II - NON-RESIDENT TAXPAYERS SECTION 4. 4.
If the non-resident taxpayer is a working holiday maker at any time during the year of income:
(a) count the taxpayer ' s working holiday taxable income for the year of income as the first parts (starting from $0) of the taxpayer ' s ordinary taxable income for the purposes of the table in clause 1 applicable to the year of income; and
(b) do not apply the rates in that table to that working holiday taxable income; and
(c) do not count that working holiday taxable income when working out the taxpayer ' s taxable income for the purposes of clause 2 or 3.
The rates for the taxpayer ' s working holiday taxable income for the year of income are set out in Part III.