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")


pensions, gratuities or retiring allowances for ex-employees



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


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