TAXATION ADMINISTRATION REGULATIONS 1976 [REPEALED]

PART 5 - PAY AS YOU GO WITHHOLDING  

Division 6A - Withholding - labour programs  

REGULATION 44DA   SEASONAL LABOUR MOBILITY PROGRAM  

44DA(1)  
For subsection 15-10(2) of Schedule 1 to the Act, the amount to be withheld from a payment of salary, wages, commission, bonuses or allowances under section 12-319A of that Schedule is 15%.

Note:

Section 12-319A relates to payments made to a holder of a Subclass 416 (Special Program) visa as an employee of an Approved Employer under the Seasonal Labour Mobility Program.

44DA(2)  
Subregulation (1) applies in relation to payments made on or after 1 July 2012.


 

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