Treasury Laws Amendment (2022 Measures No. 3) Act 2022 (75 of 2022)

Schedule 4   Tax treatment for new or revised visa programs

Income Tax Assessment Act 1997

13   After section 840-905

Insert:

840-906 Covered labour mobility programs

This section covers the following programs:

(a) the Seasonal Labour Mobility Program;

(b) the Pacific Australia Labour Mobility scheme;

(c) each program prescribed by the regulations for the purposes of this paragraph.