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Taxation Administration Act 1953
18‑33 Credit: labour mobility programs18‑33 Credit: labour mobility programs
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#### 18‑33 Credit: labour mobility programs
(1) An individual is entitled to a credit if:
(a) the individual’s \*ordinary income or \*statutory income includes salary, wages, commission, bonuses or allowances; and
(b) an amount is withheld from the salary, wages, commission, bonuses or allowances under Subdivision 12‑FC (about labour mobility programs).
(2) The amount of the credit is the \*amount withheld.