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  • Commissioner’s annual report on the operation of the working holiday maker framework (1 January 2017 – 30 June 2017)

    This is a report from the Commissioner of Taxation, as required under Subdivision 352-C Taxation Administration Act 1953, on the operation of the working holiday maker (WHM) framework for the 2016–17 income year.

    This report includes aggregate statistics and other information the Commissioner derives from the working holiday maker employer register and the lodgment of income tax returns. Preparation of this report was deferred to allow for the lodgment of these returns.

    The working holiday maker framework (the framework) commenced on 1 January 2017. The key features of the framework are a:

    • mandatory registration process for employers
    • different rate of income tax, including amounts of income tax withholding, for working holiday makers.

    Employers are required to register with the Commissioner to allow them to apply appropriate rates of PAYG Withholding to withholding payments made to working holiday makers.

    A working holiday maker is an individual holding one of the following visas:

    • a Subclass 417 (Working Holiday) visa
    • a Subclass 462 (Work and Holiday) visa
    • a bridging visa granted under the Migration Act 1958 in relation to an application for a visa of the kind described above.
    2017 overview (as at 27 April 2018)

    Number of 2016–17 income tax returns lodged by working holiday makers

    70,627

    Average taxable income (for the whole 2016–17 income year)

    $18,959

    Average working holiday maker net income for the period 1 January to 30 June 2017 (Working holiday maker net income is working holiday maker income minus related deductions)

    $12,140

    Average income tax withheld on taxable income (for the whole 2016–17 income year)

    $3,325

    Average income tax assessed (for the whole 2016–17 income year)

    $2,839

    Number of registered employers (up to 30 June 2017)

    17,250

    Working holiday maker profile

    Age profile

    The following chart shows the age of the working holiday makers who have lodged a 2016–17 income tax return.

    Graph showing working holiday makers by age at 30 June 2017. The data for this graph is available via the link below this image.

    See full data for Working holiday makers by age graph.

    Occupation groups

    The following chart shows the top 10 self-identified occupation groups for working holiday makers when they lodged their income tax return as a percentage of all occupations used.

    Graph of top 10 occupation groups as a percentage of all working holiday maker occupations. The data for this graph is available via the link below this image.

    See full data for Top 10 occupation groups as a percentage of all WHM occupations graph.

    Working holiday maker employer profile

    Employer registration by month

    The following chart shows the number of working holiday maker employers who registered by month.

    The online employer registration system opened on 9 December 2016 and employers were required to register by 31 January 2017 if they employed working holiday makers at that time. Employers continue to register as they employ working holiday makers.

    Number of registered employers – 17,250 (30 June 2017)

    Graph of working holiday maker employer registrations by month. The data for this graph is available via the link below this image.

    See full data for Employer registrations by month graph.

    Registered employers by state location

    The following chart shows the state location for registered employers.

    Graph of registered employers by location. The data for this graph is available via the link below this image.

    See full data for Registered employers by location graph.

    Working holiday maker employer industry groups

    The following chart shows the industry groups, as identified by employers at registration.

    Graph of employer industry groups. The data for this graph is available via the link below this image.See full data for Employer industry groups graph.

    Employment activity

    Employment location, job (employment activity) and average income

    The following table shows for each State and Territory the average working holiday maker income per job (employment activity) and the top 10 postcodes based on each job.

    For example, the average working holiday maker gross income for the Northern Territory per job is $6,495, and within postcode 0800, 393 jobs have an average working holiday maker income of $6,352 per job.

    Many working holiday makers have more than one job which results in a higher average taxable income for each working holiday maker than the averages shown in this table which is for each job.

    Northern Territory

    Average territory WHM income was $6,495.

    Northern Territory: Employees and average income per job for top 10 postcodes

    Postcode

    Employees

    Average income

    0800

    393

    $6,352

    0870

    371

    $6,335

    0820

    190

    $6,457

    0850

    165

    $6,671

    0832

    102

    $4,715

    0872

    88

    $9,310

    0810

    78

    $8,491

    0852

    68

    $8,026

    0822

    56

    $7,574

    0828

    52

    $5,889

    New South Wales

    Average state WHM income was $8,093.

    New South Wales: Employees and average income per job for top 10 postcodes

    Postcode

    Employees

    Average income

    2000

    7,110

    $8,798

    2456

    857

    $4,475

    2010

    758

    $8,203

    2150

    567

    $8,122

    2060

    491

    $9,921

    2015

    471

    $7,448

    2680

    467

    $5,656

    2022

    394

    $8,050

    2144

    353

    $8,851

    2009

    337

    $8,425

    Victoria

    Average state WHM income was $7,171.

    Victoria: Employees and average income per job for top 10 postcodes

    Postcode

    Employees

    Average income

    3000

    2,568

    $7,642

    3121

    612

    $7,765

    3500

    588

    $4,378

    3006

    534

    $8,876

    3004

    417

    $7,828

    3207

    293

    $7,641

    3205

    262

    $8,535

    3141

    230

    $8,254

    3023

    216

    $7,198

    3494

    211

    $4,564

    Queensland

    Average state WHM income was $5,554.

    Queensland: Employees and average income per job for top 10 postcodes

    Postcode

    Employees

    Average income

    4670

    1,646

    $3,890

    4510

    1,143

    $3,091

    4343

    1,041

    $5,490

    4000

    993

    $7,471

    4059

    705

    $7,482

    4380

    634

    $4,560

    4870

    563

    $5,814

    4625

    548

    $3,552

    4805

    468

    $5,024

    4872

    430

    $5,802

    South Australia

    Average state WHM income was $6,574.

    South Australia: Employees and average income per job for top 10 postcodes

    Postcode

    Employees

    Average income

    5000

    410

    $7,234

    5341

    283

    $3,036

    5120

    277

    $6,983

    5253

    110

    $13,038

    5333

    70

    $3,730

    5277

    66

    $3,768

    5251

    64

    $4,804

    5171

    61

    $6,802

    5012

    60

    $5,089

    5095

    58

    $8,348

    Western Australia

    Average state WHM income was $6,701.

    Western Australia: Employees and average income per job for top 10 postcodes

    Postcode

    Employees

    Average income

    6000

    588

    $7,437

    6285

    481

    $3,996

    6701

    266

    $4,547

    6280

    241

    $5,150

    6258

    234

    $4,433

    6725

    234

    $5,814

    6005

    232

    $8,477

    6100

    186

    $7,063

    6004

    180

    $6,960

    6239

    177

    $4,197

    Tasmania

    Average state WHM income was $4,116.

    Tasmania: Employees and average income per job for top 10 postcodes

    Postcode

    Employees

    Average income

    7112

    343

    $2,802

    7170

    218

    $3,985

    7109

    201

    $2,982

    7000

    168

    $5,627

    7250

    167

    $4,135

    7277

    125

    $4,095

    7140

    117

    $2,866

    7301

    112

    $3,220

    7310

    112

    $5,984

    7252

    91

    $2,839

    Australian Capital Territory

    Average territory WHM income was $7,816.

    Australian Capital Territory: Employees and average income per job for top 10 postcodes

    Postcode

    Employees

    Average income

    2601

    174

    $8,930

    2609

    34

    $8,797

    2913

    32

    $5,489

    2617

    29

    $6,057

    2603

    24

    $4,460

    2612

    19

    $7,829

    2600

    19

    $7,558

    2602

    19

    $4,696

    2902

    12

    $8,471

    2912

    10

    $10,501

      Last modified: 08 Oct 2018QC 56954