Treasury Laws Amendment (2022 Measures No. 3) Act 2022 (75 of 2022)

Schedule 4   Tax treatment for new or revised visa programs

Taxation Administration Act 1953

27   At the end of paragraph 12-319A(b) in Schedule 1

Add:

; or (iii) the employee holds a visa of a kind prescribed by regulations made under the Income Tax Assessment Act 1997 for the purposes of subparagraph 840-905(b)(iii) of that Act.