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.

Operative provisions

SECTION 840-920  

840-920   Overpayment of labour mobility program withholding tax  

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If *labour mobility program withholding tax has been overpaid:

(a)    the Commissioner must refund the amount overpaid; and

(b)    the employee is not entitled to a credit under section 18-33 in Schedule 1 to the Taxation Administration Act 1953 in respect of the amount overpaid.

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History

S 840-920 amended by No 75 of 2022, s 3 and Sch 4 item 19, by substituting " *labour mobility program withholding tax " for " *Seasonal Labour Mobility Program withholding tax " , applicable in relation to salary, wages, commission, bonuses and allowances paid on or after 1 July 2022.

S 840-920 inserted by No 58 of 2012, s 3 and Sch 1 item 5, effective 21 June 2012.

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