Sch 15Tax table for working holiday makers

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 schedule applies to payments to individuals – including backpackers – who are working in Australia and hold at the time of the payment a:

Working holiday makers visa (subclass 417), or
Work and holiday makers visa (subclass 462), or
Bridging visa permitting the individual to work in Australia if:

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
the Minister administering that Act is still to make a decision in relation to the application; and
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).

This schedule applies to all payments made to working holiday makers, including:

■ salary and wages

■ allowances

■ termination payments

■ unused leave

■ return to work payments

■ back payments, commissions, bonuses and similar payments

■ payments to actors and entertainers.

If you employ individuals under the Seasonal Worker Programme, the tax table for working holiday makers does not apply.

■ Working out the withholding amount

■ Registered employer

■ Unregistered employer

■ Using a formula

■ Table A: Working holiday makers income tax rates

■ Rounding of withholding amounts

■ Accounting software

■ TFN declarations

■ 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 (XLSX, 35KB)

■ 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 $90,000, 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 $90,000 to $180,000, and the employee has given you a TFN