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A4 Working holiday maker net income 2025

Complete question A4 if you're in Australia on a subclass 417 or 462 visa and earn income.

Published 26 May 2025

Things you need to know

If at any time during 2024–25 you earn income while in Australia on a subclass 417 or 462 visa, you must complete this question.

If you're:

  • a foreign resident for tax purposes, you pay tax at working holiday maker (WHM) tax rates.
  • an Australian resident for tax purposes, your tax outcome depends on your nationality
    • if you're a national of one of the following countries, even if you're also a national of another country, in 2024–25, you pay tax at Australian resident tax rates
      • Chile
      • Finland
      • Germany
      • Israel
      • Japan
      • Norway
      • Turkey
      • the United Kingdom
    • if you're only a national of any other country in 2024–25, you pay tax at WHM tax rates.

For more information, see Taxation of Australian resident WHMs from NDA countries.

If you aren't on one of these visas at any time during 2024–25, go to Income tests 2025.

What you need to answer this question

Your working holiday maker net income is the income you earn from an Australian source while you're on a 417 or 462 working holiday visa, less deductions relating to earning that income.

WHM income doesn't include any employment termination remainder. You pay tax on this amount according to your residency status.

Working out your WHM net income

  1. Add up your WHM income, that is salary and wages, that you
    • show at question 1 in your tax return
    • earn while you're on a 417 or 462 visa.

In most cases, income statements and payment summaries from your employer show the payment type H to indicate that you earn WHM income.

If your income statement or payment summary doesn't show the payment type H, but you earn income while you're on a 417 or 462 visa, then include that income in this step.

You must also show the payment type H against this income at question 1.

  1. Add up your WHM income, other than salary and wages, that you
    • show in your tax return
    • earn during 2024–25 while you're on a 417 or 462 visa.
  2. Add together the totals from step 1 and step 2 to get your gross WHM income.
  3. Subtract any deductions at questions D1 to D10 that relate to earning your WHM income. The result is your WHM net income.

If the amount is less than 0 (zero), your WHM net income is $0.

The example explains how to work out your WHM net income and complete this question.

Example: WHM net income and completing your tax return

Kiara, a citizen of both Canada and Chile, is on a working holiday in Australia, on a 417 visa.

Between September 2024 and June 2025 Kiara works on 4 farms in NSW and earns a total of $47,000. Her deductions relating to this income are $800.

Kiara will show $46,200 at question A4 – label D ($47,000 income from the farms, less $800 deductions relating to earning that income).

Kiara should write Chile at question A4 – label E. This will mean she pays tax at the lower of WHM or Australian resident tax rates. If she writes Canada instead, she would pay tax at the WHM rates. This is because Chile is a non-discrimination article country and Canada isn't.

Kiara also includes her deductions in the deductions section of her tax return.

End of example

Completing your tax return

To complete this question, follow the steps.

Step 1

Write at label D your WHM net income.

Step 2

Write at label E your home country. Unless you're also a national of one of the following countries, in which case write that country instead of your home country:

  • Chile
  • Finland
  • Germany
  • Israel
  • Japan
  • Norway
  • Turkey
  • the United Kingdom.

Your home country is where you're from, this will be the country you either:

  • are a citizen of
  • have a permanent right to reside.

Where to go next

QC104135