Treasury Laws Amendment (2022 Measures No. 3) Act 2022 (75 of 2022)
Schedule 4 Tax treatment for new or revised visa programs
Income Tax Assessment Act 1997
20 Subsection 995-1(1)
Insert:
labour mobility program withholding tax means income tax payable under Subdivision 840-S.
Note: The tax is imposed by the Income Tax (Labour Mobility Program Withholding Tax) Act 2012 and the rate of the tax is set out in that Act.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
