Federal Register of Legislation - Australian Government

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SLI 2012 No. 152 Regulations as made
This regulation 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 per cent.
Administered by: Treasury
Registered 28 Jun 2012
Tabling HistoryDate
Tabled HR14-Aug-2012
Tabled Senate14-Aug-2012
Date of repeal 09 Aug 2013
Repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013

Commonwealth Coat of Arms

Taxation Administration Amendment Regulation 2012 (No. 3)1

Select Legislative Instrument 2012 No. 152

I, QUENTIN BRYCE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulation under the Taxation Administration Act 1953.

Dated 28 June 2012



By Her Excellency’s Command


1              Name of regulation

                This regulation is the Taxation Administration Amendment Regulation 2012 (No. 3).

2              Commencement

                This regulation commences on the commencement of Schedule 1 to the Tax Laws Amendment (2012 Measures No. 3) Act 2012.

3              Amendment of Taxation Administration Regulations 1976

                Schedule 1 amends the Taxation Administration Regulations 1976.

Schedule 1        Amendment

(section 3)


[1]           Part 5, after Division 6


Division 6A           Withholding—labour programs

44DA      Seasonal Labour Mobility Program

         (1)   For subsection 15-10 (2) of Schedule 1 to the Act, the amount to be withheld from a payment of salary, wages, commission, bonuses or allowances under section 12-319A of that Schedule is 15%.

Note   Section 12-319A relates to payments made to a holder of a Subclass 416 (Special Program) visa as an employee of an Approved Employer under the Seasonal Labour Mobility Program.

         (2)   Subregulation (1) applies in relation to payments made on or after 1 July 2012.


1.       All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See www.comlaw.gov.au.