Income Tax Rates Act 1986



Subsection 12(1)


SECTION 4.   4.  

If the resident taxpayer is a working holiday maker at any time during the year of income:

(a) count the taxpayer ' s working holiday taxable income for the year of income as the first parts (starting from $0) of the taxpayer ' s ordinary taxable income for the purposes of the table in clause 1 that is applicable to the year of income; and

(b) do not apply the rates in that table to that working holiday taxable income; and

(c) do not count that working holiday taxable income when working out the taxpayer ' s taxable income for the purposes of clause 2 or 3.


The rates for the taxpayer ' s working holiday taxable income for the year of income are set out in Part III.


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