Summary
Introduced with the Treasury Laws Amendment (Enhancing Tax Integrity and Supporting Business Investment) Bill 2022 to reduce the tax on certain income earned by foreign resident workers participating in the Australian Agriculture Worker Program or the Pacific Australia Labour Mobility scheme from 32.5 per cent to 15 per cent, the bill amends the Income Tax (Seasonal Labour Mobility Program Withholding Tax) Act 2012 to amend the title of the Act to the Income Tax (Labour Mobility Program Withholding Tax) Act 2012.