• Tax rate of 15% on income up to $37,000 and normal rates after this level.
  • Relevant visa categories are 417 and 462. Both are a class of working holiday visa.
  • Employers should have registered from 31 January 2017. 
  • If employers don't register then required to withhold higher level of tax and could be subject to penalties for withholding incorrect tax. 
  • Registration can be done on the ATO website.