Income Tax Assessment Act 1997



Division 840 - Withholding taxes  

Subdivision 840-S - Labour mobility program withholding tax  

Operative provisions

SECTION 840-905  

840-905   Liability for labour mobility program withholding tax  

You are liable to pay income tax at the rate declared by the Parliament on income:


that is salary, wages, commission, bonuses or allowances paid to you as an employee of an Approved Employer under a program covered by section 840-906 ; and


that you *derive at a time when you are a foreign resident and:

(i) you hold a Temporary Work (International Relations) Visa (subclass 403); or

(ii) you hold a Temporary Activity Visa (subclass 408) having previously held a Temporary Work (International Relations) Visa (subclass 403); or

(iii) you hold a visa of a kind prescribed by the regulations for the purposes of this subparagraph.
Note 1:

The tax, which is called labour mobility program withholding tax, is imposed by the Income Tax (Labour Mobility Program Withholding Tax) Act 2012 and the rate of the tax is set out in that Act.

Note 2:

See Subdivision 12-FC in Schedule 1 to the Taxation Administration Act 1953 for provisions dealing with withholding from the salary, wages etc. You are entitled to a credit under section 18-33 in that Schedule for amounts withheld from your salary, wages etc. under that Subdivision.

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