How do I lodge a working holiday tax return online in Australia?
As a working holiday maker, you generally pay 15% on the first $45,000 of taxable income in the 2025‑26 income year. You can lodge online through myGov/myTax or through a registered tax agent; if all your income was WHM salary or wages and your taxable income was below $45,001, you do not need to lodge a tax return or non-lodgment advice.
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Do I have to lodge a working holiday tax return?
You do not need to lodge a tax return or non-lodgment advice if both conditions apply: all your income was salary or wages earned while you were a working holiday maker, and your total taxable income was below $45,001. You are a working holiday maker if you hold a 417 (Working Holiday) visa or a 462 (Work and Holiday) visa.
You need to lodge a tax return if you want to claim any deductions. The Australian income year runs from 1 July to 30 June of the following year.
What working holiday maker tax rate applies in 2025‑26?
The ATO publishes the following rates for working holiday maker income earned by a foreign resident or by an Australian resident who is not from a non-discrimination article (NDA) country.
| Taxable income | Tax on this income |
|---|---|
| $0–$45,000 | 15% |
| $45,001–$135,000 | $6,750 plus 30% of the amount over $45,000 |
| $135,001–$190,000 | $33,750 plus 37% of the amount over $135,000 |
| $190,001 and over | $54,100 plus 45% of the amount over $190,000 |
If you are an Australian-resident working holiday maker from an NDA country, you may be eligible to be taxed on the same basis as a resident Australian national. Both your Australian tax residency and your country are conditions, so your visa type alone does not establish whether this exception applies.
What if my employer is not registered as a working holiday maker employer?
A registered WHM employer withholds 15% from your first $45,000, with higher withholding rates above that threshold. If your employer is not registered as a WHM employer, they must use foreign-resident withholding rates; the ATO's example starts at 30%.
Whether the tax withheld exceeds the tax assessed on your taxable income—and therefore whether any amount is refunded—is determined when your return is assessed. The ATO's no-lodgment exception depends on your income type and taxable income, not on how much tax was withheld.
Your employer must register as a WHM employer; you do not register yourself as a WHM with the ATO. Tell your employer that you hold a 417 or 462 visa so they can tax you correctly.
Can I lodge before 30 June if I am leaving Australia?
Before 30 June, the ATO accepts an early tax return under either of these branches:
| Your tax residency | Every condition that applies to you |
|---|---|
| Foreign resident | You are leaving Australia permanently and will no longer receive Australian-sourced income other than interest, dividends or royalties. |
| Australian resident | You are leaving Australia, ceasing to be an Australian resident for tax purposes and will no longer receive Australian-sourced income other than interest, dividends or royalties. |
If you meet one of those branches, you must use a paper tax return to lodge early. The ATO gives a processing time of 50 business days for early lodgments.
The ATO describes 1 July–31 October as the normal lodgment period in these situations:
| Situation | ATO lodgment route |
|---|---|
| You are not leaving Australia permanently | Lodge during the ATO-described normal period |
| You will receive Australian-sourced income other than interest, dividends or royalties after leaving | Lodge during the ATO-described normal period |
| You have HELP, AASL or VET Student Loan debt | Lodge during the ATO-described normal period |
For a return lodged after 30 June, you can lodge online with myTax from overseas if the ATO is linked to your myGov account and you have a sign-in option that works overseas. The ATO also states that you need an Australian bank account able to receive any refund.
What happens to my super and DASP after I leave?
You can submit a DASP application only after you have left Australia and no longer hold an active Australian visa. If your DASP includes super contributions made while you held a WHM visa, the WHM rate applies to the entire payment: the tax-free component has a nil rate and both taxable components have a 65% rate.
Do not include DASP in your tax return because it is not assessable income for Australian tax purposes. Final DASP tax is withheld when the payment is made.
Can a registered tax agent lodge my return online?
TaxReturn77's online tax return service has fixed pricing from A$77. After payment, a registered tax agent prepares your return; you review and approve it before the registered tax agent lodges it with the ATO.
FAQ
- Does every working holiday maker have to lodge a tax return?
- No. You do not need to lodge a return or non-lodgment advice if all your income was WHM salary or wages and your total taxable income was below $45,001.
- Can I claim work deductions without lodging a tax return?
- No. The ATO says you need to lodge a tax return if you want to claim any deductions.
- What happens if my employer is not registered as a WHM employer?
- Your employer must withhold tax from your pay using foreign-resident rates; the ATO's example starts at 30%. Whether you receive any refund depends on whether the tax withheld exceeds the tax assessed on your taxable income.
- Can I lodge before 30 June if I am leaving Australia?
- You can lodge early on paper if you are a foreign resident leaving Australia permanently with no further Australian-sourced income other than interest, dividends or royalties. You can also lodge early on paper if you are an Australian resident leaving Australia, ceasing Australian tax residency and meeting the same income test.
- Do I include DASP in my tax return?
- No. DASP is not assessable income for Australian tax purposes, and final tax is withheld when the DASP is paid.
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