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  • 408 Pandemic event visa

    When you move to a 408 Pandemic event visa your tax outcome depends on your residency status and previous visa.

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    COVID-19 Pandemic event (Subclass 408) visa

    A COVID-19 Pandemic event (Subclass 408) visa (408 Pandemic event visa) is a temporary Australian Government Endorsed Events visa that allows you to legally stay in Australia and continue to work during the COVID-19 pandemic.

    Your residency for tax purposes

    For tax purposes in Australia, individuals will be either:

    • an Australian resident
    • a foreign resident.

    Your tax residency will depend on your circumstances.

    Obtaining or moving to a 408 Pandemic event visa does not, of itself, determine or change your residency status.

    If your tax residency changes during a financial year, your tax obligations will usually change. Follow the instructions when completing your return, including completing the question about the 'Part-year tax-free threshold'.

    Special rules apply if you are a temporary resident. You are a temporary resident if you are an Australian resident for tax purposes and satisfy the requirements of being a temporary resident. This includes holding a temporary visa granted under the Migration Act 1958.

    Workers previously on a temporary visa

    There is no change to your tax outcome in Australia if:

    • you were previously working in Australia on a temporary visa other than a 403, 417 or 462 visa
    • you moved to a 408 Pandemic event visa during COVID-19
    • your tax residency did not change.

    Different rules may apply to:

    Workers previously on a 403 visa

    There is no change to your tax outcome in Australia if:

    Foreign residents

    Most people who come to Australia under the SWP or seasonal PALM scheme are foreign residents for tax purposes.

    The 15% tax withheld by your employer continues to apply when you move to the 408 Pandemic event visa.

    You don't need to lodge a tax return or a non-lodgment advice with us if you are a foreign resident for tax purposes working in the SWP, even if you move to a 408 Pandemic event visa.

    Australian residents

    Most people who come to Australia under the PLS and long-term PALM scheme are Australian residents for tax purposes. This is because they form a connection with Australia and intend to make Australia their home.

    Australian resident tax rates continue to apply to you when you move to the 408 Pandemic event visa. Your employer will continue to withhold tax when they pay you.

    Lodge your return as a resident of Australia, even if you moved to a 408 Pandemic event visa.

    Workers previously on a 417 or 462 visa

    If you are a working holiday maker (WHM) who previously worked in Australia on a 417 or 462 visa and moved to a 408 Pandemic event visa during COVID-19 your tax outcome depends on:

    You will:

    Foreign resident WHM

    Most people who come to Australia as a WHM are foreign residents for tax purposes.

    The 15% WHM tax rate continues to apply when you move to the 408 Pandemic event visa.

    You don't need to lodge a tax return or a non-lodgment advice with us if both of the following apply:

    • all of your income was earned as salary or wages while you were a WHM.
    • your total taxable income each year was less than $45,001 for 2020–21 and later income years.

    Australian resident from an NDA country

    Australian resident tax rates continue to apply to you if you are an Australian resident from an NDA country and you moved from a working holiday maker visa to a 408 Pandemic event visa.

    Follow the instructions in Taxation of Australian resident WHMs from NDA countries when you lodge your tax return.

    Australian resident not from an NDA country

    If you are an Australian resident WHM from a country that is not an NDA country, when you move to a 408 Pandemic event visa:

    • Australian resident tax rates will apply to the income you earn from the date you move to a 408 Pandemic event visa up to and including 30 June 2022
    • the 15% WHM tax rate applies to the income year earn from 1 July 2022, even if you remain on the 408 Pandemic event visa after this date.

    Your employer will continue to withhold tax when they pay you.

    When you lodge your 2021 and 2022 tax return, you will:

    • tick the box to show you have assessed as a resident of Australia
    • include your WHM income and the income you earned while on the 408 Pandemic event visa as employment income
    • only include your WHM income earned while on a 417 or 462 visa at the WHM label.

    When you lodge your 2023 or future year tax return, you will:

    • tick the box to show you have assessed as a resident of Australia
    • include your WHM income earned while on a 417 or 462 visa and the income you earned while on the 408 Pandemic event visa as employment income and at the WHM label.
    Last modified: 12 Aug 2022QC 70187