Treasury Laws Amendment (Working Holiday Maker Reform) Act 2016 (89 of 2016)

Schedule 2   Registration of employers of working holiday makers

Income Tax Assessment Act 1997

2   Subsection 995-1(1)

Insert:

working holiday maker has the meaning given by subsection 3A(1) of the Income Tax Rates Act 1986.

working holiday taxable income has the meaning given by subsections 3A(2) and (3) of the Income Tax Rates Act 1986.