s 52
In forceSeasonal Labour Mobility Program
Part 3Income tax (Chapter 2 in Schedule 1 to the Act)
Division 3Pay as you go (PAYG) withholding—Working out the amount to withhold
Subdivision EWithholding amounts for Subdivisions 12‑FC and 12‑G
52 Seasonal Labour Mobility Program
The amount to be withheld from a payment of salary, wages, commission, bonuses or allowances under section 12‑319A in Schedule 1 to the Act is an amount equal to 15% of the amount of the payment.
Note:
Section 12‑319A relates to payments made to certain visa holders as employees of Approved Employers under the Seasonal Labour Mobility Program.
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