Income Tax Assessment Act 1997

Chapter 4 inserted by No 162 of 2001.

Part 4-5 inserted by No 162 of 2001.

Div 840 inserted by No 32 of 2008 , s 3 and Sch 1 item 2, applicable to fund payments made in relation to the first income year starting on or after the first 1 July after 23 June 2008 and later income years.

Subdiv 840-S heading substituted by No 75 of 2022, s 3 and Sch 4 item 7, applicable in relation to salary, wages, commission, bonuses and allowances paid on or after 1 July 2022. The heading formerly read:

Subdivision 840-S - Seasonal Labour Mobility Program withholding tax

Subdiv 840-S inserted by No 58 of 2012, s 3 and Sch 1 item 5, effective 21 June 2012.

S 840-900 amended by No 75 of 2022, s 3 and Sch 4 item 8, by substituting " a labour mobility program " for " the Seasonal Labour Mobility Program " , applicable in relation to salary, wages, commission, bonuses and allowances paid on or after 1 July 2022.

S 840-900 inserted by No 58 of 2012, s 3 and Sch 1 item 5, effective 21 June 2012.