Taxation Administration Amendment Regulation 2012 (No. 3) (Cth)

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

QUENTIN BRYCE

Governor-General

By Her Excellency’s Command

DAVID BRADBURY

Assistant Treasurer

1. Name of regulation

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

1. Commencement

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

1. 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

insert

Division 6A             Withholding—labour programs

44DASeasonal 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.

Note

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