This is a report from the Commissioner of Taxation, as required under Subdivision 352-C Taxation Administration Act 1953, on the operation of the working holiday maker (WHM) framework for the 2016–17 income year.
This report includes aggregate statistics and other information the Commissioner derives from the working holiday maker employer register and the lodgment of income tax returns. Preparation of this report was deferred to allow for the lodgment of these returns.
The working holiday maker framework (the framework) commenced on 1 January 2017. The key features of the framework are a:
- mandatory registration process for employers
- different rate of income tax, including amounts of income tax withholding, for working holiday makers.
Employers are required to register with the Commissioner to allow them to apply appropriate rates of PAYG Withholding to withholding payments made to working holiday makers.
A working holiday maker is an individual holding one of the following visas:
- a Subclass 417 (Working Holiday) visa
- a Subclass 462 (Work and Holiday) visa
- a bridging visa granted under the Migration Act 1958 in relation to an application for a visa of the kind described above.
| Number of 2016–17 income tax returns lodged by working holiday makers |
70,627 |
| Average taxable income (for the whole 2016–17 income year) |
$18,959 |
| Average working holiday maker net income for the period 1 January to 30 June 2017 (Working holiday maker net income is working holiday maker income minus related deductions) |
$12,140 |
| Average income tax withheld on taxable income (for the whole 2016–17 income year) |
$3,325 |
| Average income tax assessed (for the whole 2016–17 income year) |
$2,839 |
| Number of registered employers (up to 30 June 2017) |
17,250 |
Working holiday maker profile
Age profile
The following chart shows the age of the working holiday makers who have lodged a 2016–17 income tax return.
See full data for Working holiday makers by age graph.
Occupation groups
The following chart shows the top 10 self-identified occupation groups for working holiday makers when they lodged their income tax return as a percentage of all occupations used.
See full data for Top 10 occupation groups as a percentage of all WHM occupations graph.
Working holiday maker employer profile
Employer registration by month
The following chart shows the number of working holiday maker employers who registered by month.
The online employer registration system opened on 9 December 2016 and employers were required to register by 31 January 2017 if they employed working holiday makers at that time. Employers continue to register as they employ working holiday makers.
Number of registered employers – 17,250 (30 June 2017)
See full data for Employer registrations by month graph.
Registered employers by state location
The following chart shows the state location for registered employers.
See full data for Registered employers by location graph.
Working holiday maker employer industry groups
The following chart shows the industry groups, as identified by employers at registration.
See full data for Employer industry groups graph.
Employment activity
Employment location, job (employment activity) and average income
The following table shows for each State and Territory the average working holiday maker income per job (employment activity) and the top 10 postcodes based on each job.
For example, the average working holiday maker gross income for the Northern Territory per job is $6,495, and within postcode 0800, 393 jobs have an average working holiday maker income of $6,352 per job.
Many working holiday makers have more than one job which results in a higher average taxable income for each working holiday maker than the averages shown in this table which is for each job.
Northern Territory
Average territory WHM income was $6,495.
| Postcode | Employees | Average income |
|---|---|---|
| 0800 |
393 |
$6,352 |
| 0870 |
371 |
$6,335 |
| 0820 |
190 |
$6,457 |
| 0850 |
165 |
$6,671 |
| 0832 |
102 |
$4,715 |
| 0872 |
88 |
$9,310 |
| 0810 |
78 |
$8,491 |
| 0852 |
68 |
$8,026 |
| 0822 |
56 |
$7,574 |
| 0828 |
52 |
$5,889 |
New South Wales
Average state WHM income was $8,093.
| Postcode | Employees | Average income |
|---|---|---|
| 2000 |
7,110 |
$8,798 |
| 2456 |
857 |
$4,475 |
| 2010 |
758 |
$8,203 |
| 2150 |
567 |
$8,122 |
| 2060 |
491 |
$9,921 |
| 2015 |
471 |
$7,448 |
| 2680 |
467 |
$5,656 |
| 2022 |
394 |
$8,050 |
| 2144 |
353 |
$8,851 |
| 2009 |
337 |
$8,425 |
Victoria
Average state WHM income was $7,171.
| Postcode | Employees | Average income |
|---|---|---|
| 3000 |
2,568 |
$7,642 |
| 3121 |
612 |
$7,765 |
| 3500 |
588 |
$4,378 |
| 3006 |
534 |
$8,876 |
| 3004 |
417 |
$7,828 |
| 3207 |
293 |
$7,641 |
| 3205 |
262 |
$8,535 |
| 3141 |
230 |
$8,254 |
| 3023 |
216 |
$7,198 |
| 3494 |
211 |
$4,564 |
Queensland
Average state WHM income was $5,554.
| Postcode | Employees | Average income |
|---|---|---|
| 4670 |
1,646 |
$3,890 |
| 4510 |
1,143 |
$3,091 |
| 4343 |
1,041 |
$5,490 |
| 4000 |
993 |
$7,471 |
| 4059 |
705 |
$7,482 |
| 4380 |
634 |
$4,560 |
| 4870 |
563 |
$5,814 |
| 4625 |
548 |
$3,552 |
| 4805 |
468 |
$5,024 |
| 4872 |
430 |
$5,802 |
South Australia
Average state WHM income was $6,574.
| Postcode | Employees | Average income |
|---|---|---|
| 5000 |
410 |
$7,234 |
| 5341 |
283 |
$3,036 |
| 5120 |
277 |
$6,983 |
| 5253 |
110 |
$13,038 |
| 5333 |
70 |
$3,730 |
| 5277 |
66 |
$3,768 |
| 5251 |
64 |
$4,804 |
| 5171 |
61 |
$6,802 |
| 5012 |
60 |
$5,089 |
| 5095 |
58 |
$8,348 |
Western Australia
Average state WHM income was $6,701.
| Postcode | Employees | Average income |
|---|---|---|
| 6000 |
588 |
$7,437 |
| 6285 |
481 |
$3,996 |
| 6701 |
266 |
$4,547 |
| 6280 |
241 |
$5,150 |
| 6258 |
234 |
$4,433 |
| 6725 |
234 |
$5,814 |
| 6005 |
232 |
$8,477 |
| 6100 |
186 |
$7,063 |
| 6004 |
180 |
$6,960 |
| 6239 |
177 |
$4,197 |
Tasmania
Average state WHM income was $4,116.
| Postcode | Employees | Average income |
|---|---|---|
| 7112 |
343 |
$2,802 |
| 7170 |
218 |
$3,985 |
| 7109 |
201 |
$2,982 |
| 7000 |
168 |
$5,627 |
| 7250 |
167 |
$4,135 |
| 7277 |
125 |
$4,095 |
| 7140 |
117 |
$2,866 |
| 7301 |
112 |
$3,220 |
| 7310 |
112 |
$5,984 |
| 7252 |
91 |
$2,839 |
Australian Capital Territory
Average territory WHM income was $7,816.
| Postcode | Employees | Average income |
|---|---|---|
| 2601 |
174 |
$8,930 |
| 2609 |
34 |
$8,797 |
| 2913 |
32 |
$5,489 |
| 2617 |
29 |
$6,057 |
| 2603 |
24 |
$4,460 |
| 2612 |
19 |
$7,829 |
| 2600 |
19 |
$7,558 |
| 2602 |
19 |
$4,696 |
| 2902 |
12 |
$8,471 |
| 2912 |
10 |
$10,501 |