Income Tax Rates Act 1986
Schedules
SCHEDULE 7 - GENERAL RATES OF TAXSubsection 12(1)
View history note
Hide history noteIf the non-resident taxpayer is a working holiday maker at any time during the year of income: (a) count the taxpayer ' s working holiday taxable income for the year of income as the first parts (starting from $0) of the taxpayer ' s ordinary taxable income for the purposes of the table in clause 1 applicable to the year of income; and (b) do not apply the rates in that table to that working holiday taxable income; and (c) do not count that working holiday taxable income when working out the taxpayer ' s taxable income for the purposes of clause 2 or 3.
Note:
The rates for the taxpayer ' s working holiday taxable income for the year of income are set out in Part III.
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