Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p17
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 17/18)
Character Range: 7515850–7518477

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 unpaid after the time by which it is due to be paid, you are liable to pay the *general interest charge on the unpaid amount for each day in the period that:
 (a) starts at the beginning of the day by which the withholding tax was due to be paid; and
 (b) ends at the end of the last day on which, at the end of the day, any of the following remains unpaid:
 (i) the withholding tax;
 (ii) general interest charge on any of the withholding tax.
Note: The general interest charge is worked out under Part IIA of the Taxation Administration Act 1953.
 (3) The Commissioner may give you a notice specifying:
 (a) the amount of any *labour mobility program withholding tax that the Commissioner has ascertained is payable by you; and
 (b) the day on which that tax became due and payable.
 (4) The ascertainment of an amount of *labour mobility program withholding tax is not an assessment for the purposes of this Act.
 (5) The production of a notice given under subsection (3), or of a copy of it certified by or on behalf of the Commissioner, is, except in proceedings under Part IVC of this Act on a review or appeal relating to the notice, conclusive evidence that the notice was given and of the particulars in it.
 (6) You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, against a notice given to you under subsection (3) of this section, if you are dissatisfied with the notice.

840‑915  Certain income is non‑assessable non‑exempt income
  An amount on which *labour mobility program withholding tax is payable is not assessable income and is not *exempt income.

840‑920  Overpayment of labour mobility program withholding tax
  If *labour mobility program withholding tax has been overpaid:
 (a) the Commissioner must refund the amount overpaid; and
 (b) the employee is not entitled to a credit under section 18‑33 in Schedule 1 to the Taxation Administration Act 1953 in respect of the amount overpaid.

Division 842—Exempt Australian source income and gains of foreign residents

Table of Subdivisions
842‑B Some items of Australian source income of foreign residents that are exempt from income tax
842‑I Investment manager regime

Subdivision 842‑B—Some items of Australian source income of foreign residents that are exempt from income tax

Guide to Subdivision 842‑B

842‑100  What this Subdivision is about
      If you are a foreign resident, some of the income you