Tax Laws Amendment (2012 Measures No. 3) Act 2012 (58 of 2012)

Schedule 1   Seasonal Labour Mobility Program

Taxation Administration Act 1953

10   After Subdivision 12-FB in Schedule 1


Subdivision 12-FC - Seasonal Labour Mobility Program

Table of sections

12-319A Payment to employee

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:

(i) the employee is a foreign resident; and

(ii) the employee holds a Special Program Visa (subclass 416).