Income Tax Assessment Act 1997



Division 26 - Some amounts you cannot deduct, or cannot deduct in full  

Operative provisions  

SECTION 26-25A   Seasonal Labour Mobility Program  

No deduction to extent amount not withheld

You cannot deduct under this Act salary, wages, commission, bonuses or allowances from which Subdivision 12-FC in Schedule 1 to the Taxation Administration Act 1953 (about the Seasonal Labour Mobility Program) requires you to withhold an amount, to the extent that:

(a) you fail to withhold the amount; or

(b) after withholding the amount, you fail to comply with section 16-70 in that Schedule in relation to that amount.


Section 16-70 in that Schedule requires you to pay the amount to the Commissioner.

Deduction to extent amount not withheld but withholding tax paid

You can deduct, for an income year, salary, wages, commission, bonuses or allowances to the extent that:

(a) you cannot deduct the salary, wages, commission, bonuses or allowances for that income year only because of subsection (1) of this section; and

(b) the * Seasonal Labour Mobility Program withholding tax payable for the salary, wages, commission, bonuses or allowance is paid.


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