Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 18 - Recipient ' s entitlements and obligations  

Subdivision 18-A - Crediting withheld amounts  

Entitlement to credits: dividend, interest or royalty, amount attributable to fund payment or labour mobility program

SECTION 18-33   CREDIT: LABOUR MOBILITY PROGRAMS  

18-33(1)  
An individual is entitled to a credit if:

(a)  the individual ' s * ordinary income or * statutory income includes salary, wages, commission, bonuses or allowances; and

(b)  

an amount is withheld from the salary, wages, commission, bonuses or allowances under Subdivision 12-FC (about labour mobility programs).

18-33(2)  
The amount of the credit is the * amount withheld.




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