Complete this section if at any time during 2022–23 you earned income whilst you were in Australia on a:
- 417 or 462 visa, or
- COVID-19 pandemic event 408 visa (granted to allow you to remain in Australia following the expiry of your 417 or 462 visa).
Working holiday makers and visa class changes
If you are a working holiday maker who remained in Australia on a subclass 408 visa (Pandemic event) as a result of your 417 or 462 visa expiring, complete this section as though you remained on a 417 or 462 visa.
If you are:
- a foreign resident for tax purposes, you will be taxed at working holiday maker tax rates.
- an Australian resident for tax purposes, your tax outcome depends on your home country.
- If your home country in the 2022–23 year is Chile, Finland, Germany, Israel, Japan, Norway, Turkey or the United Kingdom, you will be taxed at Australian resident tax rates.
- If your home country is any other country, in the 2022–23 year, your tax outcome will change and you will be taxed at working holiday maker tax rates.
Working holiday maker net income
Your working holiday maker net income is the income you earned while you were in Australia on a 417, 462 or COVID-19 pandemic event 408 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 or adjustments
- 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, 462 or COVID-19 pandemic event 408 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, 462 or COVID-19 pandemic event 408 visa.
- At Working holiday maker gross income, enter the total amount of working holiday maker income you earned during 2022–23 while you were on a 417, 462 or COVID-19 pandemic event 408 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.