Income Tax Assessment Act 1997
CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX
PART 4-5 - GENERAL
Division 840 - Withholding taxes
Subdivision 840-S - Labour mobility program withholding tax
Guide to Subdivision 840-S SECTION 840-900 What this Subdivision is about
If 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.
|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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