Document ID: chunk:federal_register_of_legislation:C2011A00147:clause:2_1
Version: federal_register_of_legislation:C2011A00147
Segment Type: clause
Provision Reference: sch 2 cl 1
Character Range: 17399–18030

1  After clause 1 of Part II of Schedule 7
Insert:
 1A. Treat the reference in item 1 of the table in clause 1 to 29% as being a reference to 15%, if:
 (a) the year of income is the 2011‑12 year of income; and
 (b) at a time during the year of income, the non‑resident taxpayer:
 (i) holds a Special Program Visa (subclass 416); and
 (ii) is employed by an Approved Employer under the Pacific Seasonal Worker Pilot Scheme.
Note: This clause will be repealed on 1 July 2016. See Part 2 of Schedule 2 to the Tax Laws Amendment (2011 Measures No. 7) Act 2011.

Part 2—Amendments commencing on 1 July 2016

Income Tax Rates Act 1986