Federal Register of Legislation - Australian Government

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Determinations/Taxation as made
This instrument ensures the salary, wages, commission, bonuses or allowances derived by foreign resident employees under the Seasonal Labour Mobility Program (the Program), continue to be taxed by application of a final withholding tax rate of 15 per cent. It also ensures that this income is otherwise treated as non-assessable non-exempt income. This means that, as is currently the case for those holding a Temporary Work (International Relations) Visa (subclass 403), these foreign resident employees under the Program will not have to lodge an income tax return unless they earn other Australian sourced income.
Administered by: Treasury
Registered 25 Nov 2020
Tabling HistoryDate
Tabled HR30-Nov-2020
Tabled Senate30-Nov-2020
To be repealed 01 Apr 2024
Repealed by Self Repealing
This Legislative Instrument has been subject to a Motion to Disallow:
Motion Date:
22-Feb-2021
Expiry Date:
22-Jun-2021
House:
Senate
Details:
Full
Resolution:
Withdrawn
Resolution Date:
13-May-2021
Resolution Time:
11:45
Provisions:

Legislative Instrument

Taxation Administration (Remedial Power – Seasonal Labour Mobility Program) Determination 2020

 

 

I, Louise Clarke, Deputy Commissioner of Taxation, make this determination under section 370-5 in Schedule 1 to the Taxation Administration Act 1953.

 

 

Louise Clarke

Deputy Commissioner of Taxation

Policy, Analysis and Legislation

Law Design and Practice

Date of making: 19 November 2020

 

 

1.            Name of instrument

This instrument is the Taxation Administration (Remedial Power – Seasonal Labour Mobility Program) Determination 2020.

 

2.            Commencement

(1)          Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information

Column 1

Column 2

Column 3

Provisions

Commencement

Date/Details

1.  The whole of this instrument

The day this instrument is no longer liable to be disallowed, or to be taken to have been disallowed, under section 42 (disallowance) of the Legislation Act 2003.

 

 

Note:  This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

 

(2)          Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

 

3.            Authority

This instrument is made under section 370‑5 in Schedule 1 to the Act.

 

4.            Definitions

In this instrument:

Act means the Taxation Administration Act 1953.

Temporary visa has the meaning given by section 5 of the Migration Act 1958.

 

5.            Modification of paragraph 840-905(b)(ii) of the Income Tax Assessment Act 1997

For the purposes of section 370-5 in Schedule 1 to the Act, paragraph 840-905(b)(ii) of the Income Tax Assessment Act 1997 operates with the following modification:

If you formerly held a Temporary Work (International Relations) Visa (subclass 403) and you hold a different temporary visa at a particular time, you are treated as if you hold a Temporary Work (International Relations) Visa (subclass 403) at that time.

 

6.            Modification of paragraph 12-319A(b)(ii) in Schedule 1 to the Act

For the purposes of section 370-5 in Schedule 1 to the Act, paragraph 12-319A(b)(ii) in Schedule 1 to the Act operates with the following modification:

An employee, who formerly held a Temporary Work (International Relations) Visa (subclass 403) and who holds a different temporary visa at a particular time, is treated as if they hold a Temporary Work (International Relations) Visa (subclass 403) at that time.

 

7.            Application of modifications

The modifications of paragraph 840-905(b)(ii) of the Income Tax Assessment Act 1997 and paragraph 12-319A(b)(ii) in Schedule 1 to the Act made by this instrument apply to salary, wages, commissions, bonuses or allowances paid on and after 24 March 2020.

 

8.            Repeal of this instrument

This instrument is repealed at the start of 1 April 2024.