Treasury Laws Amendment (2022 Measures No. 3) Act 2022 (75 of 2022)
Schedule 4 Tax treatment for new or revised visa programs
Income Tax Assessment Act 1997
3 Section 12-5 (table item headed "employees")
Omit:
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pensions, gratuities or retiring allowances for ex-employees |
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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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substitute:
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labour mobility programs, delayed deduction for salary, wages etc. paid to employees under program until labour mobility program withholding tax payable has been paid |
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pensions, gratuities or retiring allowances for ex-employees |
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