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A4 Working holiday maker net income 2024

Complete question A4 if you were in Australia on a 417 or 462 visa and earned income.

Published 29 May 2024

Things you need to know

Complete this section if at any time during 2023–24 you earned income whilst you were in Australia on a:

  • 417 or 462 visa, or
  • temporary COVID-19 pandemic event 408 visa (granted to allow you to remain in Australia following the expiry of your 417 or 462 visa).

If you were not on one of these visas at any time during 2023–24, go to Income tests 2024.

Working holiday makers and visa class changes

If you are a working holiday maker who remained in Australia on a subclass temporary COVID-19 pandemic event 408 visaExternal Link as a result of your 417 or 462 visa expiring, complete this section as though you remained on a 417 or 462 visa.

If you are:

  • a foreign resident for tax purposes, you will be taxed at working holiday maker tax rates
  • an Australian resident for tax purposes, your tax outcome depends on your home country
    • if your home country in the 2023–24 year is Chile, Finland, Germany, Israel, Japan, Norway, Turkey or the United Kingdom, you will be taxed at Australian resident tax rates
    • if your home country in the 2023–24 year is any other country, you will be taxed at working holiday maker tax rates.

What you need to answer this question

Your working holiday maker net income is the Australian sourced income you earned while you were on a 417 or 462 working holiday visa, less deductions relating to earning that income.

WHM income does not include any employment termination remainder. This amount is taxed according to your residency status.

Working out your WHM net income

  1. Add up your WHM income, that is salary and wages, that
    • you showed at question 1 in your tax return, and
    • you earned while you were on a 417 or 462 visa.

In most cases, income statements and payment summaries from your employer show the payment type H to indicate that you earned working holiday maker income.

If your income statement or payment summary does not show the payment type H but you earned income while you were on a 417 or 462 visa, then include that income in this step.

You must also show the payment type H against this income at question 1.

  1. Add up your WHM income, other than salary and wages, that
    • you showed in your tax return, and
    • you earned during 2023–24 while you were on a 417 or 462 visa.
  2. Add together the totals from step 1 and step 2 to get your gross WHM income.
  3. Subtract any deductions at questions D1 to D10 that relate to earning your WHM income. The result is your WHM net income.

If this amount is less than 0 (zero), your WHM net income is $0.

The example below explains how to:

  • work out your WHM net income
  • complete this question.

Example: WHM net income and completing your tax return

Kiara, a citizen of Canada, is on a working holiday in Australia, on a 417 visa.

Between September 2023 and June 2024 Kiara worked on a number of farms in NSW and earned a total of $47,000. Her deductions relating to this income are $800.

Kiara will show $46,200 at question A4 – label D ($47,000 income from the farms less $800 deductions relating to earning that income).

Kiara will write Canada at question A4 – label E.

Kiara also includes her deductions in the deductions section of their tax return.

End of example

Completing your tax return

To complete this question, follow the steps below.

Step 1

Write at label D your WHM net income.

Step 2

Write at label E your home country. Your home country is where you are from. This will be the country you either:

  • are a citizen of
  • have a permanent right to reside.

Where to go next

QC101475