Key Benefits:
123. Federal law amending the Income Tax Act 1988
The National Council has decided:
Amendment of the Income Tax Act 1988
The Income Tax Act 1988, BGBl. N ° 400/1988, as last amended by the Federal Law BGBl. I No 112/2011, shall be amended as follows:
1. § 124b Z 208 reads:
| " 208. |
§ 18 (3) (2) and (4) (4), as amended by the Federal Law BGBl (Federal Law Gazette). I No 123/2011, shall apply for the first time in the case of the apportionment for the calendar year 2012. " |
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2. In § 124b the following Z 209 is added after Z 208:
| " 209. |
Section 33 (6) Z 1 in the version of the Federal Law BGBl. I No 123/2011 shall apply if: |
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the income tax (payroll tax) is assessed, for the first time at the apportionment for the calendar year 2012 |
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the income tax (payroll tax) is deducted by deducting, for the first time, for payroll periods ending after 31 December 2011. " |
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Fischer
Faymann
