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  • Withholding the right amount for seasonal workers

    7 June 2021

    Due to COVID-19, the visa status of workers in the Seasonal Worker Programme (SWP) may have changed, resulting in you withholding tax at a higher rate.

    The law has now been changed so that you can continue to withhold 15% on payments made to workers where they:

    • have been participating in the SWP and continue to do so
    • were previously on a subclass 403 visa
    • are now on a different temporary visa (e.g. subclass 408 visa).

    If you have withheld tax at a higher rate for a seasonal worker because their visa has changed, you will need to refund your employee the over-withheld amounts. This may include refunding the amount directly to your employee or revising activity statements you've already lodged.

    If you withheld tax at a higher rate during the 2019–20 financial year, your employee will need to request a refund of withholding tax from us.

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