Amendment To The Income Tax Act 1988

Original Language Title: Änderung des Einkommensteuergesetzes 1988

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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. "

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:

-

the income tax (payroll tax) is assessed, for the first time at the apportionment for the calendar year 2012

-

the income tax (payroll tax) is deducted by deducting, for the first time, for payroll periods ending after 31 December 2011. "

Fischer

Faymann