Taxation Administration Amendment Regulation 2012 (No. 3) (152 of 2012)
Schedule 1 Amendment
[1] Part 5, after Division 6
insert
Division 6A Withholding - labour programs
44DA Seasonal Labour Mobility Program
(1)For subsection 15-10 (2) of Schedule 1 to the Act, the amount to be withheld from a payment of salary, wages, commission, bonuses or allowances under section 12-319A of that Schedule is 15%.
Note Section 12-319A relates to payments made to a holder of a Subclass 416 (Special Program) visa as an employee of an Approved Employer under the Seasonal Labour Mobility Program.
(2)Subregulation (1) applies in relation to payments made on or after 1 July 2012.
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