Tax Laws Amendment (2012 Measures No. 3) Act 2012 (58 of 2012)
Schedule 1 Seasonal Labour Mobility Program
Income Tax Assessment Act 1997
3 Section 12-5 (table item headed "employees")
After:
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pensions, gratuities or retiring allowances for ex-employees |
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insert:
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Seasonal Labour Mobility Program, delayed deduction for salary, wages etc. paid to employees under program until Seasonal Labour Mobility Program withholding tax payable has been paid |
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