Tax Laws Amendment (2012 Measures No. 3) Act 2012 (58 of 2012)
Schedule 1 Seasonal Labour Mobility Program
Income Tax Assessment Act 1936
1 Subsection 170(10AA) (after table item 5)
Insert:
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15 |
Subsection 26-25A(2) |
Deduction for salary, wages etc. if Seasonal Labour Mobility Program withholding tax paid |