Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 840 - Withholding taxes  

Subdivision 840-S - Seasonal Labour Mobility Program withholding tax  

Operative provisions

SECTION 840-905   840-905   Liability for Seasonal Labour Mobility Program withholding tax  


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

(a)  that is salary, wages, commission, bonuses or allowances paid to you as an employee of an Approved Employer under the Seasonal Labour Mobility Program; and

(b)  

that you * derive at a time when:

(i) you are a foreign resident; and

(ii) you hold a Temporary Work (International Relations) Visa (subclass 403).
Note 1:

The tax, which is called Seasonal Labour Mobility Program withholding tax, is imposed by the Income Tax (Seasonal 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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