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On 31 May 2012, Income Tax (Seasonal Labour Mobility Program Withholding Tax) Bill 2012 was passed by the House of Representatives without amendment.

The Bill is part of a package of three bills in relation to the Seasonal Labour Mobility Program and other taxation matters. The Bill imposes a 15% withholding tax on income derived by non-resident workers participating in the program from 1 July 2012.

The Bill now proceeds to the Senate.


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