Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 840 - Withholding taxes  

Subdivision 840-S - Labour mobility program withholding tax  

Guide to Subdivision 840-S

SECTION 840-900   What this Subdivision is about  


If you are a foreign resident who is employed under a labour mobility program, you may be liable to pay income tax on the salary, wages etc. paid to you under that program.

Amounts on which there is a liability to pay the tax are non-assessable non-exempt income.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
840-905 Liability for labour mobility program withholding tax
840-906 Covered labour mobility programs
840-910 When labour mobility program withholding tax is payable
840-915 Certain income is non-assessable non-exempt income
840-920 Overpayment of labour mobility program withholding tax


 

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