12‑319A Payment to employee12‑319A Payment to employee

#### 12‑319A Payment to employee An entity must withhold an amount from salary, wages, commission, bonuses or allowances it pays to an individual: (a) as an employee of an Approved Employer (whether the entity or another entity) under a program covered by section 840‑906 of the Income Tax Assessment Act 1997 (about labour mobility programs); and (b) at a time when the employee is a foreign resident and: (i) the employee holds a Temporary Work (International Relations) Visa (subclass 403); or (ii) the employee holds a Temporary Activity Visa (subclass 408) having previously held a Temporary Work (International Relations) Visa (subclass 403); or (iii) the employee holds a visa of a kind prescribed by regulations made under the Income Tax Assessment Act 1997 for the purposes of subparagraph 840‑905(b)(iii) of that Act.