Tax Laws Amendment (2012 Measures No. 3) Act 2012 (58 of 2012)
Schedule 1 Seasonal Labour Mobility Program
Income Tax Assessment Act 1997
3 Section 12-5 (table item headed "employees")
After:
|
pensions, gratuities or retiring allowances for ex-employees |
|
insert:
|
Seasonal Labour Mobility Program, delayed deduction for salary, wages etc. paid to employees under program until Seasonal Labour Mobility Program withholding tax payable has been paid |
|
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
