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:
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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