What is new in tax return 2019
Schedule 15 – Tax table for working holiday makers
For payments made on or after 1 July 2018
This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA.
This schedule applies to payments to individuals – including backpackers – who are working in Australia and hold at the time of the payment:
- Working holiday makers visa (subclass 417), or
- Work and holiday makers visa (subclass 462), or
- Bridging visa permitting the individual to work in Australia
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