Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p16
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 16/18)
Character Range: 7513232–7516055

as *agent for another entity; and
 (b) another payment made by the custodian to the extent that it is reasonably attributable to the first payment.
 (2) This Subdivision has effect as if the *custodian were not an *agent in relation to the payments.

Subdivision 840‑S—Labour mobility program withholding tax

Guide to Subdivision 840‑S

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

Operative provisions

840‑905  Liability for labour mobility program withholding tax
  You are liable to pay income tax at the rate declared by the Parliament on income:
 (a) that is salary, wages, commission, bonuses or allowances paid to you as an employee of an Approved Employer under a program covered by section 840‑906; and
 (b) that you *derive at a time when you are a foreign resident and:
 (i) you hold a Temporary Work (International Relations) Visa (subclass 403); or
 (ii) you hold a Temporary Activity Visa (subclass 408) having previously held a Temporary Work (International Relations) Visa (subclass 403); or
 (iii) you hold a visa of a kind prescribed by the regulations for the purposes of this subparagraph.
Note 1: The tax, which is called labour mobility program withholding 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.
Note 2: See Subdivision 12‑FC in Schedule 1 to the Taxation Administration Act 1953 for provisions dealing with withholding from the salary, wages etc. You are entitled to a credit under section 18‑33 in that Schedule for amounts withheld from your salary, wages etc. under that Subdivision.

840‑906  Covered labour mobility programs
  This section covers the following programs:
 (a) the Seasonal Labour Mobility Program;
 (b) the Pacific Australia Labour Mobility scheme;
 (c) each program prescribed by the regulations for the purposes of this paragraph.

840‑910  When labour mobility program withholding tax is payable
 (1) *Labour mobility program withholding tax is due and payable by you at the end of 21 days after the end of the income year in which you *derived the income to which the tax relates.
 (2) If any of the *labour mobility program withholding tax that you are liable to pay remains