Taxation Administration Regulations 2017

PART 3 - INCOME TAX (CHAPTER 2 IN SCHEDULE 1 TO THE ACT)  

Division 3 - Pay as you go (PAYG) withholding - Working out the amount to withhold  

Subdivision E - Withholding amounts for Subdivisions 12-FC and 12-G  

SECTION 52  

52   SEASONAL LABOUR MOBILITY PROGRAM  
The amount to be withheld from a payment of salary, wages, commission, bonuses or allowances under section 12-319A in Schedule 1 to the Act is an amount equal to 15% of the amount of the payment.

Note:

Section 12-319A relates to payments made to certain visa holders as employees of Approved Employers under the Seasonal Labour Mobility Program.




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