← Back to bills❌This bill did not pass parliament5 Dec 2022
The bill was rejected or lapsed before becoming law.
🏛 House of Representatives3 readingsAmendments circulated
Income Tax Amendment (Labour Mobility Program) Bill 2022
✦ Plain-English Summary
# Income Tax Amendment (Labour Mobility Program) Bill 2022
**What it does**
This bill updates tax rules for temporary workers in Australia's labour mobility programs. It broadens the scope from just the Seasonal Labour Mobility Program to cover "certain labour mobility programs" more generally, and renames the related tax law to reflect this wider application.
**Why it matters**
The change makes the tax system flexible enough to handle different types of temporary worker schemes without needing new legislation each time. This matters if you're involved in bringing in seasonal or temporary workers — the rules now work for multiple programs instead of just one.
**Key details**
- **Commencement**: The changes took effect from 1 July 2022
- **What changed**: The original law was called the "Income Tax (Seasonal Labour Mobility Program Withholding Tax) Act 2012" — it's now the "Income Tax (Labour Mobility Program Withholding Tax) Act 2012"
- **Who's affected**: Employers using temporary labour programs and the workers involved in those programs, as the withholding tax rules now apply more broadly across different mobility schemes
Official Description
Introduced with the Treasury Laws Amendment (2022 Measures No. 3) Bill 2022 and Foreign Acquisitions and Takeovers Fees Imposition Amendment Bill 2022, the bill amends the Income Tax (Seasonal Labour Mobility Program Withholding Tax) Act 2012 to change the title of the Act to the Income Tax (Labour Mobility Program Withholding Tax) Act 2012 to reflect the reduction in the tax on certain income earned by foreign resident workers participating in the Pacific Australia Labour Mobility scheme from 32.5 per cent to 15 per cent.
Committee Referrals
Senate Economics Legislation Committee
Audit History
Last updated on APH
10 Apr 2026
Last checked by Crossbench
today
🗳️No formal division recorded
This bill passed by voice vote — parliament agreed without calling a formal count. A division is only recorded when a member explicitly requests one.
Constituent votes
Voting is closed — this bill has been decided by parliament.
No votes yet.
No votes were recorded for this bill.
🔒 Voting closed — this bill has been decided by parliament