You cannot work legally in Australia without sorting your tax setup, and getting it wrong costs you real money. This guide covers the Tax File Number (TFN), how much tax you'll actually pay on a 417 or 462 visa, superannuation, and how to claim your super back when you leave.
Apply for your TFN online the day you arrive. It's free. Give it to your employer within 28 days of starting work. Check your employer is registered to employ working holidaymakers so you're taxed at 15%, not 30%. Your employer also pays 12% superannuation on top of your wages, and you can claim most of it back when you leave Australia for good.
A Tax File Number is your personal reference number in the Australian tax system. It stays with you for life, even if you leave and come back years later.
You can technically work without one, but you shouldn't.
Apply on the ATO website using the online form for foreign passport holders and temporary visitors (Individual Auto Registration). You need to be in Australia already, hold a visa with work rights, and have an Australian postal address where your TFN notice can be sent.
Three things to know:
It takes up to 28 days. The ATO posts your TFN to the Australian address on your application. Most arrive faster, but allow the full 28 days before chasing it. If nothing arrives after 28 days, call the ATO with your application receipt ID.
You can start work before it arrives. Once you've lodged the application, you have 28 days to give your TFN to your employer. They withhold tax at the standard rate during that window, so apply as soon as you land and you'll never hit the penalty rate.
When you start a job you complete a TFN declaration (usually online through your employer's payroll software, or the paper ATO form). Tick the box that says you are a working holidaymaker. This is what tells payroll to apply the 15% rate.
Working holidaymakers on a 417 or 462 visa are taxed at special rates. For the 2025-26 income year:
| Taxable income | Tax rate |
|---|---|
| $0 to $45,000 | 15% |
| $45,001 to $135,000 | $6,750 plus 30% of the amount over $45,000 |
| $135,001 to $190,000 | $33,750 plus 37% of the amount over $135,000 |
| $190,001 and over | $54,100 plus 45% of the amount over $190,000 |
Source: ATO working holiday maker tax rates.
Most working holidaymakers never earn past the first band, so 15% is the number that matters. Roughly: earn $1,000 in a week, take home about $850, with super paid on top.
Check your employer is registered. Employers must register with the ATO as employers of working holidaymakers to withhold at 15%. If they're not registered, they have to withhold at foreign resident rates instead, which start at 30% from your first dollar. Look at your first payslip. If the tax taken is roughly double what you expected, ask payroll whether they're registered as a WHM employer.
Australian residents pay no tax on their first $18,200. As a working holidaymaker you generally do not get this threshold. You pay 15% from the first dollar.
There is one narrow exception. If you are from a country whose tax treaty with Australia includes a non-discrimination article (Chile, Finland, Germany, Israel, Japan, Norway, Turkey and the UK) AND you genuinely qualify as an Australian resident for tax purposes, you may be taxed at resident rates including the tax-free threshold. The catch: most working holidaymakers are not Australian residents for tax purposes, because coming for a holiday and working along the way generally doesn't make you one. If you think this applies to you, check the ATO's guidance on Australian-resident WHMs from NDA countries or get advice. Don't assume.
On the upside, foreign residents don't pay the 2% Medicare levy that Australian residents pay, and most working holidaymakers are foreign residents for tax purposes. You claim the exemption when you lodge your tax return (ATO, foreign residents Medicare levy exemption).
The Australian financial year runs 1 July to 30 June. If you lodge your own return, it's due by 31 October. You lodge online with myTax through a myGov account linked to the ATO. Your employer reports your income to the ATO directly, so most figures pre-fill.
Whether you get a refund depends on your situation. If your employer withheld at the correct 15% rate all year, your refund may be small or nil. If you were over-taxed (no TFN at first, unregistered employer, or no WHM box ticked on your declaration), lodging a return is how you get that money back. As with TFNs, you can pay an agent to lodge for you, but myTax is free and pre-filled.
If you leave Australia permanently before 30 June, you may be able to lodge an early tax return. See the ATO's guidance on leaving Australia.
On top of your wages, your employer must pay 12% of your ordinary earnings into a superannuation (retirement savings) fund. This applies to working holidaymakers the same as everyone else, with no minimum earnings threshold. Earn $1,000 and roughly $120 goes into super.
When you start a job you can nominate your own super fund or let your employer use a default. If you work multiple jobs, nominate the same fund each time so your money doesn't scatter across several accounts, each charging fees.
Check your payslips and your super fund balance occasionally. Unpaid super is one of the most common ways backpackers get short-changed, especially in hospitality and farm work. If contributions aren't appearing, raise it with your employer, then report it to the ATO.
Once you've left Australia and your visa has ceased, you can claim your super as a Departing Australia Superannuation Payment (DASP). Apply free using the ATO's online DASP system. You can start the application while still in Australia and submit it after you leave. Payment is generally made within 28 days of a completed application (ATO).
When your refund and DASP land in your Australian account, you'll likely want to send the balance home. Bank international transfers usually carry an exchange-rate margin on top of any fee. Specialist transfer services such as Wise and OFX typically cost less for moving savings out of AUD. Compare the total amount that arrives, not the headline fee.
Sources: ato.gov.au. Last verified 2026-06-11.