Taxation Administration Amendment Regulation 2012 (No. 3)

(152 of 2012)

Dated 28 June 2012

Taxation Administration Act 1953

1   Name of regulation

This regulation is theTaxation Administration Amendment Regulation 2012 (No. 3).

2   Commencement

This regulation commences on the commencement of Schedule 1 to theTax Laws Amendment (2012 Measures No. 3) Act 2012.

3   Amendment of Taxation Administration Regulations 1976

Schedule 1 amends theTaxation Administration Regulations 1976.

Schedule 1   Amendment

[1]   Part 5, after Division 6

insert

Division 6A Withholding - labour programs

44DA Seasonal Labour Mobility Program

(1)For subsection 15-10 (2) of Schedule 1 to the Act, the amount to be withheld from a payment of salary, wages, commission, bonuses or allowances under section 12-319A of that Schedule is 15%.

Note Section 12-319A relates to payments made to a holder of a Subclass 416 (Special Program) visa as an employee of an Approved Employer under the Seasonal Labour Mobility Program.

(2)Subregulation (1) applies in relation to payments made on or after 1 July 2012.