Taxation Administration Regulations 2017
PART 3
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INCOME TAX (CHAPTER 2 IN SCHEDULE 1 TO THE ACT)
Division 3
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Pay as you go (PAYG) withholding
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Working out the amount to withhold
Subdivision E
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Withholding amounts for Subdivisions 12-FC and 12-G
SECTION 52
52
SEASONAL LABOUR MOBILITY PROGRAM
The amount to be withheld from a payment of salary, wages, commission, bonuses or allowances under section 12-319A in Schedule 1 to the Act is an amount equal to 15% of the amount of the payment.
The amount to be withheld from a payment of salary, wages, commission, bonuses or allowances under section 12-319A in Schedule 1 to the Act is an amount equal to 15% of the amount of the payment.
Note:
Section 12-319A relates to payments made to certain visa holders as employees of Approved Employers under the Seasonal Labour Mobility Program.
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