Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

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

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History

Div 26 heading substituted by No 121 of 1997.

Operative provisions  

SECTION 26-25A   Payments to employees - labour mobility programs  

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No deduction to extent amount not withheld

26-25A(1)    

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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 labour mobility programs) 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.

Note:

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

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S 26-25A(1) amended by No 75 of 2022, s 3 and Sch 4 item 5, by substituting " (about labour mobility programs) " for " (about the Seasonal Labour Mobility Program) " , applicable in relation to salary, wages, commission, bonuses and allowances paid on or after 1 July 2022.

Deduction to extent amount not withheld but withholding tax paid

26-25A(2)    
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)    

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the *labour mobility program withholding tax payable for the salary, wages, commission, bonuses or allowance is paid.

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History

S 26-25A(2) amended by No 75 of 2022, s 3 and Sch 4 item 6, by substituting " *labour mobility program withholding tax " for " *Seasonal Labour Mobility Program withholding tax " in para (b), applicable in relation to salary, wages, commission, bonuses and allowances paid on or after 1 July 2022.

S 26-25A inserted by No 58 of 2012, s 3 and Sch 1 item 4, effective 21 June 2012.

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