Show download pdf controls
  • Withholding the right amount for seasonal workers

    A modification to the law has come into effect, under the Commissioner's remedial power, for workers engaged in the Seasonal Worker Programme (SWP).

    This means that workers whose visa class changed due to COVID-19 will continue to be taxed at the concessional flat rate of 15% on payments made to them, where they:

    • had been participating in the SWP, and continue to do so
    • previously held a Temporary Work (International Relations) subclass 403 visa
    • are now on a different temporary visa - for example:
      • a Bridging visa E, or
      • Temporary Activity (subclass 408) AGEE - COVID-19 Pandemic event visa. 
       

    Have you withheld tax at a higher rate?

    What you need to do next will depend on when you have withheld tax at a higher rate:

    1. A higher amount has been withheld in the current financial year.

    You can refund the over-withheld tax directly to your employee.

    1. A higher amount was withheld and you've lodged an activity statement and paid the over-withheld tax to us.

    You must revise your activity statement to receive a refund of the over-withheld amount before refunding your employee.

    1. A higher amount was withheld in the 2019-20 financial year.

    Your employee must request a refund of withholding tax from us by emailing withholding@ato.gov.au or write to us at P.O. Box 1032, ALBURY NSW 2640.

    Your employee will need to provide:

    • their contact details and your contact details
    • their visa status
    • details of payments they received and tax withheld.

    See also:

    Last modified: 10 Jun 2021QC 65933