INCOME TAX ASSESSMENT ACT 1997 - SECT 840.920 Overpayment of labour mobility program withholding tax

INCOME TAX ASSESSMENT ACT 1997 - SECT 840.920

    If * labour mobility program withholding tax has been overpaid:

  (a)   the Commissioner must refund the amount overpaid; and

  (b)   the employee is not entitled to a credit under section   18 - 33 in Schedule   1 to the Taxation Administration Act 1953 in respect of the amount overpaid.

Table of Subdivisions

842 - B   Some items of Australian source income of foreign residents that are exempt from income tax

842 - I   Investment manager regime