Payment to employee
12-319A Payment to employee
An entity must withhold an amount from salary, wages, commission, bonuses or allowances it pays to an individual:
as an employee of an Approved Employer (whether the entity or another entity) under a program covered by section 840‑906 of the Income Tax Assessment Act 1997 (about labour mobility programs); and
at a time when the employee is a foreign resident and:
the employee holds a Temporary Work (International Relations) Visa (subclass 403); or
the employee holds a Temporary Activity Visa (subclass 408) having previously held a Temporary Work (International Relations) Visa (subclass 403); or
the employee holds a visa of a kind prescribed by regulations made under the Income Tax Assessment Act 1997 for the purposes of subparagraph 840‑905(b)(iii) of that Act.
This Act’s bill:Second reading speech
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