Regulations amended to allow flat 15% withholding from remuneration paid to Seasonal Workers under the Mobility Program [2]

The Taxation Administration Amendment Regulation 2012 (No 3) was registered on the Federal Register of Legislative Instruments on Thur 28.6.2012. It amends the Taxation Administration Regulations 1976 to set the rate of withholding tax that applies to income derived by Seasonal Workers from participating in the Seasonal Labour Mobility Program at the flat rate of 15%.

The regulation will commence on the commencement of Sch 1 to the Tax Laws Amendment (2012 Measures No 3) Bill 2012.

[LTN 124, 29/6]