Taxation Administration Act Withholding Schedules 2017
Sch 15Tax table for working holiday makers
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Schedule 15: Tax table for working holiday makers
This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA.
This table applies to payments to individuals – including backpackers – who are working in Australia and holds at that time:
a. Working holiday makers visa (subclass 417), or
b. Work and holiday makers visa (subclass 462), or
c. Bridging visa permitting the individual to work in Australia if:
i. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph (a) or (b); and
ii. the Minister administering that Act is still to make a decision in relation to the application; and
iii. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph (a) or (b).
For all other circumstances you should use the relevant PAYG withholding weekly, fortnightly or monthly tax table.
If you employ individuals under the Seasonal Worker Program, the tax table for working holiday makers does not apply.
■ Working out the withholding amount
■ Registered employer
■ Unregistered employer
■ Table A: Working holiday makers income tax rates
■ Rounding of withholding amounts
■ PAYG withholding publications
To work out the amount you need to withhold, you must:
■ put the total payments you will make to your employee for the pay period into the Withholding look-up tool (XLS, 36KB)
■ use the appropriate column to find the correct amount to withhold
\- Column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $37,001, and the employee has given you a tax file number (TFN)
\- Column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $37,001 to $87,000, and the employee has given you a TFN
\- Column 4 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $87,001 to $180,000, and the employee has given you a TFN
\- Column 5 if you are registered and total payments you have made to the employee for the income year prior to this payment are more than $180,000, and the employee has given you a TFN
\- Column 6 if you are registered and the employee has not given you a TFN.