15% working holiday tax was taken out. Why do I owe more?

15% is the rate a registered WHM employer withholds on the first $45,000. Where WHM rates apply and you worked several jobs with combined income over $45,000, the part from $45,000 to $135,000 is taxed at 30%, with higher rates above that. If you also had income with no tax taken out, such as ABN income, or did not get a Medicare levy exemption, you may have to pay the difference when you lodge.

Do I pay the extra tax to TaxReturn77?

No. You pay the ATO directly. The amount and due date are on the notice of assessment (NOA) the ATO sends you, and your registered tax agent confirms the exact amount.

I'm overseas and don't have myGov. How do I pay?

You can pay by card through Government EasyPay with your PRN and card details, send Australian dollars from an overseas bank by SWIFT, or use an international money remitter such as OFX or Xe. Every method needs your PRN, which is on ATO notices and payment slips; you can also ask your tax agent or phone the ATO.

Is a payment plan interest-free?

No. The general interest charge (GIC) keeps accruing on the remaining debt during a payment plan, compounding daily. The sooner you pay it off, the less interest you pay, and any new tax debts during the plan must be paid in full and on time.

If I sign up with a tax agent now, will my due date be extended to May?

No. A 2025-26 return gets the extended program date only if the agent added you to its ATO client list by 31 October 2026. If you were added after that, your due date is 2 November 2026, so lodging after that date is a late lodgment. You can still lodge through a tax agent after the due date.

Will I pay a penalty if I lodge late?

If you are getting a refund, a penalty is usually not applied, but the final decision is the ATO's. If you have tax to pay, penalties or interest may apply, so lodging and paying as soon as possible is the best way to keep any extra costs down.

If my NOA arrives late, does my payment due date move too?

No. If your 2025-26 return was due 2 November 2026 and you lodged after that, payment is due 23 November 2026 even if the NOA arrives later. Paying after that means interest from that original due date.

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Why do I owe tax on my Australian return, how do I pay the ATO, and what if I lodge after 31 October?

Most working holiday makers are taxed at 15% on the first $45,000, but if you worked several jobs and your combined income went over $45,000, or you had income with no tax taken out such as ABN income, you may have tax to pay when you lodge. You pay it to the ATO directly, not to TaxReturn77, by the due date on your notice of assessment (NOA), quoting your payment reference number (PRN), by BPAY, card or another method. For a 2025-26 return, if you are added to a tax agent's client list after 31 October, your due date is 2 November 2026; if you lodge after that date and have tax to pay, payment is due 23 November 2026, and a late NOA does not move that date.

As of 2026-11-02

Why do I owe tax as a working holiday maker?

When you lodge a tax return, the ATO works out the tax on your taxable income for the year and compares it with the tax already withheld from your pay that year. If too little was paid, you have tax to pay; if too much, you get a refund. The result is shown on your notice of assessment (NOA). Common reasons a working holiday maker ends up with tax to pay:

Common reason	Why the tax withheld may fall short
You worked several jobs	An employer registered with the ATO as a WHM employer withholds 15% from the first dollar up to $45,000. Each employer only looks at what it pays you, so if your combined income goes over $45,000, the part from $45,000 to $135,000 is in the 30% band (higher rates above that) even though only 15% may have been withheld.
WHM rates have no tax-free band	Where the 2025-26 WHM rates apply (you are a foreign resident, or a resident not from an NDA country), tax starts at 15% from the first dollar and there is no tax-free band. If you work it out yourself using general resident rates or the tax-free threshold instead, the tax to pay can come out lower than it really is.
ABN (sole trader) income	Income you received under an ABN usually has no tax taken out, so you may have to pay tax on it when you lodge.
Medicare levy	The Medicare levy is 2% of your taxable income and is worked out when you lodge. If you were a foreign resident for tax purposes for the full year, you can claim a full exemption. If you are a resident claiming the exemption because you were not entitled to Medicare benefits, you need a Medicare Entitlement Statement (MES) showing you were not entitled for that period, and for that period you either had no dependants or all your dependants, including your spouse, were also exempt. If you don't get the exemption, the levy is added and you may have tax to pay or more to pay.
Other income or a data mismatch	Dividends or rental income, gains from selling assets such as shares or crypto, sharing-economy income, or a difference between your return and the data the ATO receives (pre-fill and data matching) can all lead to tax to pay.

If your own calculation of the tax to pay came out lower, it is usually because resident rates or the tax-free threshold were applied, or deductions or income were entered differently. Your tax residency, whether you are from a non-discrimination article (NDA) country and whether you qualify for a Medicare levy exemption differ from person to person, so your registered tax agent checks them when preparing your return.

Where do I pay the extra tax, and by when?

You pay the ATO directly, not TaxReturn77 or your tax agent. Once the ATO processes your return it sends your NOA, and if you have tax to pay, the NOA (or a statement of account sent with it) shows the payment advice and due date. If your myGov account is linked to the ATO, the NOA arrives in your myGov Inbox.

You need to pay by the due date on your NOA. A payment can take up to 4 business days to reach the ATO and appear on your account, and you are responsible for any interest on a late payment, so it is safest to pay well before the due date.

How do I pay the ATO?

Whichever method you use, put your payment reference number (PRN) in the reference field every time, and nothing else. You have a different PRN for each type of tax, so use your income tax PRN.

Method	What you need and notes
BPAY	In your Australian financial institution's online banking, use Biller code 75556 and put your PRN in the Reference field.
ATO online services (card)	Sign in to your myGov account linked to the ATO and pay by Visa, Mastercard or American Express. You need your PRN and card details.
Government EasyPay (card)	Pay by Visa, Mastercard or American Express through this ATO-administered online payment service or by phone (1300 898 089). You need your PRN, card number, CVC and expiry, and the billing address and phone number or email registered with your financial institution.
Bank transfer / direct debit	Transfer to the account shown on the ATO page with your PRN as the reference. A direct debit from an Australian bank account takes at least 7 working days to activate.
In person at Australia Post	Pay at a post office by cash, EFTPOS or cheque; you need a payment slip. For individuals, the payment slip is generally on the NOA.
From overseas	Send Australian dollars (AUD) from an overseas bank by SWIFT and put only your PRN in Field 70 (details of payment). Bank handling and exchange fees are generally deducted from your payment, so allow for them. You can also use an international money remitter; OFX and Xe have an agreement with the ATO to validate your PRN and send the A$ amount you instructed to the ATO without deduction of cross-border or related fees. The provider's own foreign exchange fee is separate and is included in the foreign currency amount you pay.

You can find your PRN in myGov linked to the ATO under Tax > Accounts > Summary. It is also on ATO notices and payment slips, or you can ask your tax agent or phone the ATO on 1800 815 886 (8:00 am to 6:00 pm, Monday to Friday).

Card payment fees do not apply to ATO card payments. After 30 June 2027 you will no longer be able to pay the ATO by credit card; other methods remain available. The ATO bank details for transfers and overseas payments are not copied onto this page, so check them on the ATO 'Other payment options' page before you send money.

Can I pay in instalments if I can't pay it all at once?

If you are experiencing financial difficulties, you can apply to the ATO for a payment plan. If it is approved, you pay an agreed amount weekly, fortnightly or monthly. Depending on your circumstances, the plan may not be approved on the terms you ask for, or at all.

If you owe $200,000 or less, you can apply yourself through ATO online services in myGov linked to the ATO (Tax > Payments > Payment plans) or the ATO's self-help phone line, and your registered tax agent may also be able to set one up for you.

The general interest charge (GIC) keeps accruing on the remaining debt while you are on a plan, compounding daily, so the sooner you pay it off, the less interest you pay. Any new tax debts during the plan must be paid in full and on time, and any refunds you are entitled to are used to reduce the debt first.

What happens if I pay after the due date?

The ATO may apply the general interest charge (GIC) to tax that is not paid by the due date. GIC is calculated daily on a compounding basis on the overdue amount, and it can also apply when a return is lodged late. The ATO reviews the rate quarterly; how much applies differs from person to person, so this page does not give amounts.

If you were added to a tax agent's client list after 31 October and your 2025-26 due date is therefore 2 November 2026, and you lodge after that, any tax to pay is due 21 days after the lodgment due date: 23 November 2026. A NOA issued later than that does not move the due date, and paying after it means interest from that original due date.

If you can't pay on time, act early. You can apply for a payment plan, and if you are unsure why you have a tax bill, contact the ATO or your registered tax agent. Lodging and paying as soon as possible is the way to keep any extra costs down.

It's after 31 October. Can I still lodge?

Yes. You can still lodge through a registered tax agent after the due date. 31 October is the usual deadline if you lodge yourself, and most registered tax agents can lodge for their clients after it under the ATO's agent lodgment program. For a 2025-26 return to be covered by that program, though, the agent must add you to its ATO client list by 31 October 2026. If you sign up with TaxReturn77 for the first time after 2 November 2026, your return will be a late lodgment.

Situation (2025-26 return)	Lodgment due date
Added to the agent's client list after 31 October	2 November 2026 (31 October was a Saturday). Lodging after this date is a late lodgment.
Added by 31 October, and neither case below applies	Usually 17 May 2027 (15 May falls on a Saturday, so the next business day)
A prior-year return still not lodged as at 30 June 2026	31 October 2026 (the normal program date applies if all overdue years were lodged by 31 October)
Your latest return had a tax liability of $20,000 or more	31 March 2027

The ATO can also ask for a return to be lodged earlier than the program date, and your registered tax agent confirms the exact due date that applies to you. If the current ATO rules stay the same and your 2025-26 return is still not lodged by 30 June 2027, your next return (2026-27) gets no agent extension and is due 31 October 2027.

Will I pay a penalty or interest if I lodge late?

Result of your return	If you lodge after the due date
Refund or nil result	The ATO generally does not issue a failure to lodge on time penalty notice for a late return, and usually only the refund arrives later. There are exceptions, and the final decision is the ATO's.
Tax to pay	Interest (GIC) may accrue on the unpaid tax, and a penalty may apply.

The ATO generally does not apply penalties in isolated cases of late lodgment but considers your circumstances, and a penalty is more likely if lodgment is repeatedly late or a return is not lodged after the ATO asks for it. The ATO warns you by phone or in writing before applying the penalty. Penalty and interest amounts differ from person to person, so they are not given here. Lodging and paying as soon as possible is the way to keep any extra costs down.

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FAQ

15% working holiday tax was taken out. Why do I owe more?: 15% is the rate a registered WHM employer withholds on the first $45,000. Where WHM rates apply and you worked several jobs with combined income over $45,000, the part from $45,000 to $135,000 is taxed at 30%, with higher rates above that. If you also had income with no tax taken out, such as ABN income, or did not get a Medicare levy exemption, you may have to pay the difference when you lodge.
Do I pay the extra tax to TaxReturn77?: No. You pay the ATO directly. The amount and due date are on the notice of assessment (NOA) the ATO sends you, and your registered tax agent confirms the exact amount.
I'm overseas and don't have myGov. How do I pay?: You can pay by card through Government EasyPay with your PRN and card details, send Australian dollars from an overseas bank by SWIFT, or use an international money remitter such as OFX or Xe. Every method needs your PRN, which is on ATO notices and payment slips; you can also ask your tax agent or phone the ATO.
Where do I find my payment reference number (PRN)?: In myGov linked to the ATO, go to Tax > Accounts > Summary. It is also on ATO notices and payment slips, or you can ask your tax agent or phone the ATO on 1800 815 886. Each type of tax has a different PRN, so use your income tax PRN.
Is a payment plan interest-free?: No. The general interest charge (GIC) keeps accruing on the remaining debt during a payment plan, compounding daily. The sooner you pay it off, the less interest you pay, and any new tax debts during the plan must be paid in full and on time.
If I sign up with a tax agent now, will my due date be extended to May?: No. A 2025-26 return gets the extended program date only if the agent added you to its ATO client list by 31 October 2026. If you were added after that, your due date is 2 November 2026, so lodging after that date is a late lodgment. You can still lodge through a tax agent after the due date.
Will I pay a penalty if I lodge late?: If you are getting a refund, a penalty is usually not applied, but the final decision is the ATO's. If you have tax to pay, penalties or interest may apply, so lodging and paying as soon as possible is the best way to keep any extra costs down.
If my NOA arrives late, does my payment due date move too?: No. If your 2025-26 return was due 2 November 2026 and you lodged after that, payment is due 23 November 2026 even if the NOA arrives later. Paying after that means interest from that original due date.

Sources

Updated 2026-11-02