Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 840.900

What this Subdivision is about

If you are a foreign resident who is employed under a labour mobility program, you may be liable to pay income tax on the salary, wages etc. paid to you under that program.

Amounts on which there is a liability to pay the tax are non - assessable non - exempt income.

Table of sections

Operative provisions

840 - 905   Liability for labour mobility program withholding tax

840 - 906   Covered labour mobility programs

840 - 910   When labour mobility program withholding tax is payable

840 - 915   Certain income is non - assessable non - exempt income

840 - 920   Overpayment of labour mobility program withholding tax



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