Tax Laws Amendment (2012 Measures No. 3) Act 2012 (58 of 2012)
Schedule 1 Seasonal Labour Mobility Program
Taxation Administration Act 1953
20 After section 18-32 in Schedule 1
Insert:
18-33 Credit: Seasonal Labour Mobility Program
(1) An individual is entitled to a credit if:
(a) the individual’s *ordinary income or *statutory income includes salary, wages, commission, bonuses or allowances; and
(b) an amount is withheld from the salary, wages, commission, bonuses or allowances under Subdivision 12-FC (about the Seasonal Labour Mobility Program).
(2) The amount of the credit is the *amount withheld.
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