Tax Laws Amendment (2012 Measures No. 3) Act 2012 (58 of 2012)

Schedule 1   Seasonal Labour Mobility Program

Taxation Administration Act 1953

20   After section 18-32 in Schedule 1


18-33 Credit: Seasonal Labour Mobility Program

(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 the Seasonal Labour Mobility Program).

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