Income Tax (Transitional Provisions) Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

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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 23, 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 22, 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 7, effective 21 June 2012.

SECTION 840-905  

840-905   Application of Subdivision 840-S of the Income Tax Assessment Act 1997  

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Subdivision 840-S of the Income Tax Assessment Act 1997 applies to income derived on or after 1 July 2012.

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S 840-905 inserted by No 58 of 2012, s 3 and Sch 1 item 7, effective 21 June 2012.

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