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  • Commissioner’s annual report on the operation of the working holiday maker framework (1 July 2017 – 30 June 2018)

    This is our annual report on the operation of the working holiday maker (WHM) framework for the 2017–18 income year, representing the first full year of operation.

    A WHM 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 Subclass 417 or 462 visa.

    The WHM framework (the framework) commenced on 1 January 2017. The key features of the framework are:

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

    Employers are required to register with us to allow them to apply the different rates of pay as you go (PAYG) withholding to WHM payments.

    This report includes statistics and other information from the WHM employer register and the lodgment of tax returns received by 1 November 2018.

    2017–18 overview

    Number of 2017–18 tax returns lodged by WHMs

    83,659

    Average taxable income

    $18,853

    Average income tax withheld

    $3,199

    Average income tax assessed as payable

    $2,839

    Number of registered employers (up to 30 June 2018)

    32,911

      Last modified: 06 Mar 2019QC 58124