Special Tax Rates
Working holiday makers (417 and 462 visa holders) have special tax rates: 15% on the first $45,000, then normal marginal rates above that. You do NOT get the $18,200 tax-free threshold. This means you pay tax from your first dollar earned. Your employer must register as a WHM employer with the ATO and withhold tax at the correct WHM rate.
Getting Tax Back
If you earned less than $45,000 for the year, your effective tax rate is 15% flat. Lodge a tax return before leaving Australia (or after, using myTax). If your employer over-withheld tax, you'll receive a refund. Claim work-related deductions (protective clothing, tools, travel between jobs) to reduce taxable income. Don't forget to claim your superannuation back through the DASP system after leaving Australia.