Income Tax Assessment Act 1997
CHAPTER 4
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INTERNATIONAL ASPECTS OF INCOME TAX
PART 4-5
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GENERAL
Division 840
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Withholding taxes
Subdivision 840-S
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Labour mobility program withholding tax
Guide to Subdivision 840-S
SECTION 840-900
What this Subdivision is about
View history note
Hide history noteIf you are a foreign resident who is employed under a labour mobility program, you may be liable to pay income tax on the salary, wages etc. paid to you under that program.
Amounts on which there is a liability to pay the tax are non-assessable non-exempt income.
| Operative provisions | |
| 840-905 | Liability for labour mobility program withholding tax |
| 840-906 | Covered labour mobility programs |
| 840-910 | When labour mobility program withholding tax is payable |
| 840-915 | Certain income is non-assessable non-exempt income |
| 840-920 | Overpayment of labour mobility program withholding tax |
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