Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

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History

Chapter 4 inserted by No 162 of 2001.

PART 4-5 - GENERAL  

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Part 4-5 inserted by No 162 of 2001.

Division 840 - Withholding taxes  

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Div 840 inserted by No 32 of 2008 , s 3 and Sch 1 item 2, applicable to fund payments made in relation to the first income year starting on or after the first 1 July after 23 June 2008 and later income years.

Subdivision 840-S - Labour mobility program withholding tax  

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Subdiv 840-S heading substituted by No 75 of 2022, s 3 and Sch 4 item 7, applicable in relation to salary, wages, commission, bonuses and allowances paid on or after 1 July 2022. The heading formerly read:

Subdivision 840-S - Seasonal Labour Mobility Program withholding tax

Subdiv 840-S inserted by No 58 of 2012, s 3 and Sch 1 item 5, effective 21 June 2012.

Guide to Subdivision 840-S

SECTION 840-900   What this Subdivision is about  

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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.

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History

S 840-900 amended by No 75 of 2022, s 3 and Sch 4 item 8, by substituting " a labour mobility program " for " the Seasonal Labour Mobility Program " , applicable in relation to salary, wages, commission, bonuses and allowances paid on or after 1 July 2022.

S 840-900 inserted by No 58 of 2012, s 3 and Sch 1 item 5, effective 21 June 2012.

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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