Tax Laws Amendment (2012 Measures No. 3) Act 2012 (58 of 2012)
Schedule 1 Seasonal Labour Mobility Program
Income Tax (Transitional Provisions) Act 1997
7 At the end of Division 840
Add:
Subdivision 840-S - Seasonal Labour Mobility Program withholding tax
Table of sections
840-905 Application of Subdivision 840-S of the Income Tax Assessment Act 1997
840-905 Application of Subdivision 840-S of the Income Tax Assessment Act 1997
Subdivision 840-S of the Income Tax Assessment Act 1997 applies to income derived on or after 1 July 2012.
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