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 12 - Payments from which amounts must be withheld  

Subdivision 12-FC - Seasonal Labour Mobility Program  

SECTION 12-319A   12-319A   PAYMENT TO EMPLOYEE  
An entity must withhold an amount from salary, wages, commission, bonuses or allowances it pays to an individual:


(a) as an employee of an Approved Employer (whether the entity or another entity) under the Seasonal Labour Mobility Program; and


(b) at a time when:


(i) the employee is a foreign resident; and

(ii) the employee holds a Special Program Visa (subclass 416).



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