Most working holiday visa holders (417 and 462) are treated as non-residents for tax purposes, regardless of how long they've been in the country. That means you're taxed at 15% from the very first dollar you earn, without the tax-free threshold that applies to Australian residents.
This "non-resident" status doesn't depend on your intention to stay longer or having a fixed address — the ATO applies specific rules to WHV holders that classify most of them as non-residents in practice.
Your Tax File Number (TFN) is your personal tax ID in Australia. You need it before you start working — without it, your employer must withhold tax at the top rate, which cuts your take-home pay from day one.
You can apply for it free online through the ATO once you're in Australia with your visa active. It's a simple process, but it's worth doing as soon as you arrive so you don't lose money on your first payslips.
This is a common point of confusion. Your tax return is the lodgment itself — the mandatory filing you submit to the ATO reporting your income for the financial year (July 1 to June 30). Your tax refund (sometimes called "tax back") is the money you get back if you paid more tax than you owed — it's the result of your tax return, not a separate process.
In practice: you lodge a tax return, and if you're owed money, you receive a tax refund. They're two parts of the same process, not two different things.
| Income range | Tax rate |
|---|---|
| $0 - $45,000 | 15% |
| $45,001 - $120,000 | 32.5% |
| $120,001 - $180,000 | 37% |
| $180,001+ | 45% |
This rate comes from the so-called "backpacker tax". In 2015 the Australian government proposed taxing WHV holders at 32.5% from the first dollar earned. After significant public debate and pushback from industries like agriculture (heavily reliant on WHV labour), the final rate approved in 2017 was set at 15% for the first $45,000 of income, instead of the originally proposed 32.5%.
Illustrative case — Sarah, visa 417, earns $40,000 across two jobs during the year:
This is an illustrative example using the same brackets and benefits already published across the site — your actual refund depends on your specific situation, which is why we calculate every case individually.
While you work in Australia, your employer must contribute a percentage of your salary into a superannuation (pension) fund, even though you won't see it on your payslip. Once you leave Australia permanently, you can claim that money back through the DASP (Departing Australia Superannuation Payment).
Important
Since July 2017, DASP payments to working holiday visa holders are taxed at a flat 65% on the taxable component — a much higher rate than applies to other temporary workers. It's still usually worth claiming, since it's money that would otherwise be lost entirely.
Gather your documents
Payment summaries from every employer, bank statements, receipts for work-related expenses, and your visa details (417/462).
Confirm your residency status and eligible benefits
Check whether LITO, the Medicare levy exemption, and any deductions apply to your situation.
Lodge your return
You can lodge it yourself through myTax, or have a specialist handle it to avoid the common mistakes that cost WHV holders money.
Receive your refund
The ATO processes most returns within days to a few weeks, depending on the time of year.
Yes. Without a TFN, your employer must apply the highest withholding rate, which reduces your take-home pay from your very first payslip. Apply for it as soon as you arrive in Australia with your visa active.
It's mandatory if you earned any income in Australia on a WHV, regardless of how long you stayed. Not lodging can lead to penalties and complications with future visa applications.
Yes, it can be handled entirely remotely from any country, even years after you've left.
Processing times vary, but it's worth applying as soon as possible after permanently leaving Australia and cancelling your visa.
LITO is calculated automatically when you lodge. The Medicare levy exemption isn't automatic — it requires a Medicare Entitlement Statement.
It's not mandatory to use an agent — you can lodge yourself through myTax. But a specialist familiar with 417/462 visas helps you avoid common mistakes (Medicare, job-specific deductions, multiple employers) that often cost more than the service itself.
We’ll let you know your total return during our call.