Note: Where available, the PDF/Word icon below is provided to view the complete and fully formatted document
Treasury Laws Amendment (Working Holiday Maker Reform) Bill 2016

2016

 

The Parliament of the

Commonwealth of Australia

 

HOUSE OF REPRESENTATIVES

 

 

 

 

As passed by both Houses

 

 

 

 

Treasury Laws Amendment (Working Holiday Maker Reform) Bill 2016

 

No.      , 2016

 

 

 

 

 

A Bill for an Act to amend the law relating to taxation and migration, and for related purposes

   

   



Contents

1............ Short title............................................................................................. 1

2............ Commencement................................................................................... 1

3............ Schedules............................................................................................ 2

Schedule 1—Visa application charges                                                                        3

Migration Regulations 1994                                                                                      3

Schedule 2—Registration of employers of working holiday makers       4

A New Tax System (Australian Business Number) Act 1999                                 4

Income Tax Assessment Act 1997                                                                               4

Taxation Administration Act 1953                                                                            4

Schedule 3—Reporting on working holiday makers                                       10

Taxation Administration Act 1953                                                                          10

Schedule 4—Protected information                                                                           12

Taxation Administration Act 1953                                                                          12

 

 



A Bill for an Act to amend the law relating to taxation and migration, and for related purposes

The Parliament of Australia enacts:

1   Short title

                   This Act is the Treasury Laws Amendment (Working Holiday Maker Reform) Act 2016 .

2   Commencement

             (1)  Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Commencement information

Column 1

Column 2

Column 3

Provisions

Commencement

Date/Details

1.  Sections 1 to 3 and anything in this Act not elsewhere covered by this table

The day this Act receives the Royal Assent.

 

2.  Schedule 1

The later of:

(a) 1 July 2017; and

(b) the day Part 1 of Schedule 1 to the Income Tax Rates Amendment (Working Holiday Maker Reform) Act 2016 commences.

However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur.

 

3.  Schedules 2 to 4

At the same time as Part 1 of Schedule 1 to the Income Tax Rates Amendment (Working Holiday Maker Reform) Act 2016 commences.

 

Note:          This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

             (2)  Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

3   Schedules

                   Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.