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

20   Subsection 995-1(1)

Insert:

labour mobility program withholding tax means income tax payable under Subdivision 840-S.

Note: The tax is imposed by the Income Tax (Labour Mobility Program Withholding Tax) Act 2012 and the rate of the tax is set out in that Act.