26‑25A Payments to employees—labour mobi26‑25A Payments to employees—labour mobility programs

#### 26‑25A Payments to employees—labour mobility programs No deduction to extent amount not withheld (1) You cannot deduct under this Act salary, wages, commission, bonuses or allowances from which Subdivision 12‑FC in Schedule 1 to the Taxation Administration Act 1953 (about labour mobility programs) requires you to withhold an amount, to the extent that: (a) you fail to withhold the amount; or (b) after withholding the amount, you fail to comply with section 16‑70 in that Schedule in relation to that amount. Note: Section 16‑70 in that Schedule requires you to pay the amount to the Commissioner. Deduction to extent amount not withheld but withholding tax paid (2) You can deduct, for an income year, salary, wages, commission, bonuses or allowances to the extent that: (a) you cannot deduct the salary, wages, commission, bonuses or allowances for that income year only because of subsection (1) of this section; and (b) the \*labour mobility program withholding tax payable for the salary, wages, commission, bonuses or allowance is paid.