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

Schedule 1   Seasonal Labour Mobility Program

Income Tax (Transitional Provisions) Act 1997

7   At the end of Division 840

Add:

Subdivision 840-S - Seasonal Labour Mobility Program withholding tax

Table of sections

840-905 Application of Subdivision 840-S of the Income Tax Assessment Act 1997

840-905 Application of Subdivision 840-S of the Income Tax Assessment Act 1997

Subdivision 840-S of the Income Tax Assessment Act 1997 applies to income derived on or after 1 July 2012.