Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Ch 2 title inserted by No 73 of 2006 , s 3 and Sch 5 item 40, effective 1 July 2006.

Div 12 (except s 12-190 ) applies to a payment made on or after 1 July 2000.

Subdiv 12-FC heading substituted by No 75 of 2022, s 3 and Sch 4 item 25, applicable in relation to salary, wages, commission, bonuses and allowances paid on or after 1 July 2022. The heading formerly read:

Subdivision 12-FC - Seasonal Labour Mobility Program

Subdiv 12-FC inserted by No 58 of 2012, s 3 and Sch 1 item 10, applicable to salary, wages, commission, bonuses or allowances paid on or after 1 July 2012.

S 12-319A amended by No 75 of 2022, s 3 and Sch 4 items 26 and 27, by substituting " a program covered by section 840-906 of the Income Tax Assessment Act 1997 (about labour mobility programs) " for " the Seasonal Labour Mobility Program " in para (a) and inserting para (b)(iii), applicable in relation to salary, wages, commission, bonuses and allowances paid on or after 1 July 2022.

S 12-319A amended by No 8 of 2022, s 3 and Sch 8 item 35, by substituting para (b), effective 1 April 2022 and applicable in relation to salary, wages, commission, bonuses or allowances paid on or after 1 July 2019. Para (b) formerly read:

(b) at a time when:

(i) the employee is a foreign resident; and

(ii) the employee holds a Temporary Work (International Relations) Visa (subclass 403).

[ CCH Note: The Commissioner ' s Remedial Power to s 12-319A(b) were repealed effective 1 April 2022. Commissioner ' s Remedial Power formerly read:

Commissioner ' s Remedial Power

Note: A Commissioner ' s Remedial Power modification is relevant to this part of the tax law.

Taxation Administration (Remedial Power - Seasonal Labour Mobility Program) Determination 2020 (F2020L01474) modifies the operation of s 840-905(b)(ii) of the Income Tax Assessment Act 1997 (ITAA 1997) and s 12-319A(b)(ii) of Sch 1 to the Taxation Administration Act 1953 (TAA 1953) to include foreign resident employees of Approved Employers under the Seasonal Labour Mobility Program ( " employees under the Program " ) who previously held a Temporary Work (International Relations) Visa (subclass 403) and have extended their stay in Australia using a different temporary visa (including a bridging visa) granted under the Migration Act 1958 .

The operation of the relevant provisions is modified as follows:

For the purposes of s 370-5 in Sch 1 to TAA 1953, s 840-905(b)(ii) of ITAA 1997 operates with the following modification:

• If you formerly held a Temporary Work (International Relations) Visa (subclass 403) and you hold a different temporary visa at a particular time, you are treated as if you hold a Temporary Work (International Relations) Visa (subclass 403) at that time.

For the purposes of s 370-5 in Sch 1 to TAA 1953, s 12-319A(b)(ii) of Sch 1 to TAA 1953 operates with the following modification:

• An employee, who formerly held a Temporary Work (International Relations) Visa (subclass 403) and who holds a different temporary visa at a particular time, is treated as if they hold a Temporary Work (International Relations) Visa (subclass 403) at that time.

The modification applies to salary, wages, commissions, bonuses or allowances paid on and after 24 March 2020. The modification ensures that employees under the Program continue to be taxed by application of a final withholding tax rate of 15%. It also ensures that this income is otherwise treated as non-assessable non-exempt income. As is currently the case for those holding a Temporary Work (International Relations) Visa (subclass 403), these employees under the Program will not have to lodge an income tax return unless they earn other Australian sourced income.

An entity must treat a modification as not applying to it or any other entity if the modification would produce a less favourable result for it. The Commissioner is empowered by s 370-5 of Sch 1 to TAA 1953 to make modifications, by legislative instrument, to ensure the law is administered to achieve its intended purpose or object.

S 12-319A amended by No 8 of 2019, s 3 and Sch 8 item 9, by substituting para (b)(ii), effective 1 April 2019 and applicable to salary, wages, commission, bonuses or allowances paid on or after 19 November 2016. No 8 of 2019, s 3 and Sch 8 item 11 contains the following application provision:

11 Continued application of the old law in relation to holders of a Special Program Visa (subclass 416)  
…

(2)
Despite the amendment of section 12-319A in Schedule 1 to the Taxation Administration Act 1953 made by item 9, that section, as in force immediately before the commencement of this item, continues to apply to salary, wages, commission, bonuses or allowances paid:

(a) on or after 19 November 2016; and

(b) to an individual for the individual ' s employment before, on or after that day while the individual holds a Special Program Visa (subclass 416).

Para (b)(ii) formerly read:

(ii) the employee holds a Special Program Visa (subclass 416).

S 12-319A inserted by No 58 of 2012, s 3 and Sch 1 item 10, applicable to salary, wages, commission, bonuses or allowances paid on or after 1 July 2012.