Treasury Laws Amendment (Working Holiday Maker Reform) Act 2016 (Cth)

Treasury Laws Amendment (Working Holiday Maker Reform) Act 2016

No. 89, 2016

An Act to amend the law relating to taxation and migration, and for related purposes

Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—Visa application charges Migration Regulations 1994 Schedule 2—Registration of employers of working holiday makers A New Tax System (Australian Business Number) Act 1999 Income Tax Assessment Act 1997 Taxation Administration Act 1953 Schedule 3—Reporting on working holiday makers Taxation Administration Act 1953 Schedule 4—Protected information Taxation Administration Act 1953

Treasury Laws Amendment (Working Holiday Maker Reform) Act 2016 No. 89, 2016

An Act to amend the law relating to taxation and migration, and for related purposes

[Assented to 2 December 2016]

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 December 2016 2. Schedule 1 The later of: 1 July 2017 (a) 1 July 2017; and (paragraph (a) applies) (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. 2 December 2016