Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 12 - Payments from which amounts must be withheld  

Subdivision 12-FC - Labour mobility programs  

SECTION 12-319A  

12-319A   PAYMENT TO EMPLOYEE  
An entity must withhold an amount from salary, wages, commission, bonuses or allowances it pays to an individual:

(a)    as an employee of an Approved Employer (whether the entity or another entity) under a program covered by section 840-906 of the Income Tax Assessment Act 1997 (about labour mobility programs); and

(b)    at a time when the employee is a foreign resident and:


(i) the employee holds a Temporary Work (International Relations) Visa (subclass 403); or

(ii) the employee holds a Temporary Activity Visa (subclass 408) having previously held a Temporary Work (International Relations) Visa (subclass 403); or

(iii) the employee holds a visa of a kind prescribed by regulations made under the Income Tax Assessment Act 1997 for the purposes of subparagraph 840-905(b)(iii) of that Act.

 

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