January 31, 2017
Backpackers on Dairy farms
Are you employing Backpackers?
Anyone currently employing someone on a 417 or 462 visa needs to register with the ATO by 31 January 2017 to use the new rate.
If you aren’t currently employing backpackers but will later in the year, you do not need to register by the deadline. You just need to register when you employ them.
A registered employer should withhold at a rate of 15 per cent for the first $37,000 paid to a working holiday maker. An unregistered employer still has a withholding obligation but at standard foreign resident rates.
To find up-to-date information for employers and backpackers, visit www.ato.gov.au and search ‘backpacker tax’.