Document ID: chunk:federal_register_of_legislation:F2024L00664:schedule:15:p1
Version: federal_register_of_legislation:F2024L00664
Segment Type: schedule
Provision Reference: sch 15 (pt 1/5)
Character Range: 302780–305556

Schedule 15 – Tax table for working holiday makers

This schedule applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA.

The amounts, formulas and procedures in this schedule were last updated on 1 July 2024.

Using this schedule

This schedule applies to payments to individuals – including backpackers – who are working in Australia and hold at the time of the payment either a:

     1. working holiday makers visa (subclass 417)
     2. work and holiday makers visa (subclass 462)
      3. bridging visa permitting the individual to work in Australia if:

        1. the bridging visa was granted under the Migration Act 1958 in relation to an application for a visa of a kind described in paragraph a. or b., and
        2. the Minister administering that Act is still to make a decision in relation to the application, and
        3. the most recent visa, other than a bridging visa, granted under that Act to the individual was a visa of a kind described in paragraph a. or b.

This schedule applies to all payments made to working holiday makers, including:
    * salary and wages
    * allowances
    * termination payments (taxable component only)
    * unused leave
    * return to work payments
    * back payments, commissions, bonuses and similar payments
    * payments to actors and entertainers.

If you employ individuals under the Seasonal Worker Programme and Pacific Labour Scheme, or Pacific Australia Labour Mobility scheme, the tax table for working holiday makers does not apply.

If you made an employment termination payment to a working holiday maker, withholding does not apply to the tax-free component.

Generally, allowances are added to normal earnings and the amount to withhold using this schedule is calculated on the total amount of earnings and allowances. The withholding treatment and reporting requirements for various allowance types outlined in Withholding for allowances also applies to working holiday makers.

Working out the withholding amount

To work out the amount you need to withhold, you must:
    * input the total payments you will make to your employee for the pay period into the Working holiday makers Withholding lookup tool at ato.gov.au/taxtables
    * use the appropriate column to find the correct amount to withhold:

-          column 2 if you are registered and total payments you have made to the employee for the income year prior to this payment are less than $45,001 and the employee has given you a tax file number (TFN)

-          column 3 if you are registered and total payments you have made to the employee for the income year prior to this payment are from $45,001 to $135,000 and the employee has given you a TFN

-          column 4 if you are registered and total