INCOME TAX RATES ACT 1986

Schedules

SCHEDULE 7 - GENERAL RATES OF TAX  

Subsection 12(1)


PART II - NON-RESIDENT TAXPAYERS  

SECTION 4.   4.  


If the non-resident taxpayer is a working holiday maker at any time during the year of income:


(a) count the taxpayer ' s working holiday taxable income for the year of income as the first parts (starting from $0) of the taxpayer ' s ordinary taxable income for the purposes of the table in clause 1 applicable to the year of income; and


(b) do not apply the rates in that table to that working holiday taxable income; and


(c) do not count that working holiday taxable income when working out the taxpayer ' s taxable income for the purposes of clause 2 or 3.

Note:

The rates for the taxpayer ' s working holiday taxable income for the year of income are set out in Part III.




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