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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.