Commonwealth Consolidated Acts Commonwealth Consolidated ActsIf you are a foreign resident who is employed under a labour mobility program, you may be liable to pay income tax on the salary, wages etc. paid to you under that program.
Amounts on which there is a liability to pay the tax are non - assessable non - exempt income.
840 - 905 Liability for labour mobility program withholding tax
840 - 906 Covered labour mobility programs
840 - 910 When labour mobility program withholding tax is payable
840 - 915 Certain income is non - assessable non - exempt income
840 - 920 Overpayment of labour mobility program withholding tax