Tax Laws Amendment (2011 Measures No. 7) Act 2011 (147 of 2011)

Schedule 2   Pacific Seasonal Worker Pilot Scheme

Part 1   Amendments commencing on Royal Assent

Income Tax Rates Act 1986

1   After clause 1 of Part II of Schedule 7

Insert:

1A. Treat the reference in item 1 of the table in clause 1 to 29% as being a reference to 15%, if:

(a) the year of income is the 2011-12 year of income; and

(b) at a time during the year of income, the non-resident taxpayer:

(i) holds a Special Program Visa (subclass 416); and

(ii) is employed by an Approved Employer under the Pacific Seasonal Worker Pilot Scheme.

Note: This clause will be repealed on 1 July 2016. See Part 2 of Schedule 2 to the Tax Laws Amendment (2011 Measures No. 7) Act 2011.