Complete this section if at any time during 2021–22 you:
- were in Australia on a 417 or 462 working holiday visa (see Things to know if your 417 or 462 visa expired), and
- earned income during this period.
Working holiday makers and visa class changes
If you are a working holiday maker who previously worked in Australia on a 417 or 462 visa and then moved to a 408 Pandemic event visa during COVID-19, your tax outcome depends on your residency for tax purposes. See Are you an Australian resident if you come for a working holiday or visit?
If you are:
- a foreign resident for tax purposes, your tax outcome will not change. Complete this section as though you remained on a 417 or 462 working holiday visa.
- an Australian resident for tax purposes, your tax outcome depends on your home country.
- If your home country in the 2021–22 year is Chile, Finland, Germany, Israel, Japan, Norway, Turkey or the United Kingdom, your tax outcome will not change. Complete this section following the instructions in Taxation of Australian resident WHMs from NDA countries.
- If your home country is any other country in the 2021–22 year, your tax outcome will change. See 408 Pandemic event visa – Australian resident not from an NDA country for information on what you should show when you complete this section.
Working holiday maker net income
Your working holiday maker net income is the income you earned while you were in Australia on a 417 or 462 working holiday visa, less deductions relating to earning that income.
If your income includes lump sum or employment termination payments and is:
- less than or equal to $45,000, you won't receive an 'employment termination payment or unused leave tax offset' on those payments
- more than $45,000, the amount will be taxed according to your residency status.
Working holiday makers on a visa subclass 417 Working Holiday or 462 Work and Holiday (backpackers) may need to lodge a tax return depending on the amount of income they earn.
To personalise your return to show working holiday maker net income, at Personalise return select:
- You are claiming tax offsets, adjustments or a credit for early payment
- Working holiday maker net income
To show your working holiday maker net income, at Prepare return select 'Add/Edit' at the Adjustments banner.
At the Working holiday maker net income heading:
- Select your Home country.
Your home country is where you are from. This will be the country you are a citizen of or have a permanent right to reside.
- Answer the question Is ALL of your income and deductions in this tax return related to income you earned while you were on a 417 or 462 visa?
No – go to step 3.
Yes – go to step 5.
Note: We may have populated Yes if all your income is at Salary, wages, allowances, tips, bonuses and in that section you indicated you earned that income while you were on a 417 or 462 visa.
- At Working holiday maker gross income, enter the total amount of working holiday maker income you earned during 2021–22 while you were on a 417 or 462 visa. This includes salary or wages income showing at Income statements and payment summaries with type H.
- At Deductions that relate to earning your working holiday maker income, enter the total amount of allowable deductions that relate to earning your working holiday maker income.
- MyTax will work out your Working holiday maker net income.
- Select Save and continue when you have completed the Adjustments section.