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Tax Practitioners Board

Understanding your tax status in Australia

The population in Australia is divided into three groups of taxpayers: non-residents, working holiday maker (417/462), and Australian residents. Below are the differences in the tax rates between the two relevant groups.

Australian residents for tax purposes

Taxable incomeTax rate
$0 – $18,200Nil
$18,201 – $45,00016%
$45,001 – $135,000$4,288 + 30%
$135,001 – $190,000$31,288 + 37%
$190,001+$51,638 + 45%

Working Holiday visa for tax purposes

Taxable incomeTax rate
$0 – $45,00015%
$45,001 – $135,000$6,750 + 30%
$135,001 – $190,000$33,750 + 37%
$190,001+$54,100 + 45%

If you are classified as an Australian resident for tax purposes, you may be entitled to receive the difference of $2,462 back as a tax refund on an income of $45,000.

Working Holiday visa holders (417/462) may be considered
Australian residents for tax purposes
if they meet all of the following conditions:

Visa obtained on a passport from one of the NDA Countries

The ordinary place of residence is in Australia.

There is an intention to live in Australia.

Stay in Australia for a cumulative 183 days in the tax year.

NDA Countries:

ChileFinlandGermanyIsraelJapanNorwayTurkeyUnited Kingdom

The tax year runs from the 1st of July to the 30th of June.

Student visas (500) are treated as residents for tax purposes.