INCOME TAX (SEASONAL LABOUR MOBILITY PROGRAM WITHHOLDING TAX) ACT 2012

SECTION 3  

3   IMPOSITION OF TAX  
The tax known as income tax, to the extent that that tax is payable in accordance with section 840-905 of the Income Tax Assessment Act 1997, is imposed on income to which that section applies.

SECTION 4  

4   RATE OF TAX  
The rate of income tax imposed by this Act is 15%.