Australian working-holiday-maker (WHM) tax rates are distinct from resident income-tax rates. For an eligible 417 or 462 visa holder, the first A$45,000 of WHM taxable income is generally taxed at 15% without the resident A$18,200 tax-free threshold. A registered WHM employer uses the specific withholding table; an unregistered employer may withhold at foreign-resident rates, which is a cash-flow withholding issue rather than necessarily the worker's final liability. See the ATO WHM guide and ATO withholding calculator.
A$69,160 annual wage example
Mei earns A$35/hour for 38 hours a week for 52 weeks: A$69,160 gross. Under a simplified 2026–27 WHM schedule, income tax is A$45,000×15% + A$24,160×30% = A$13,998 before other rules. Under the resident schedule, a taxpayer with the same gross income would have A$0 on the first A$18,200, A$4,020 on the next A$26,800 at 15%, and A$7,248 on the next A$24,160 at 30%: A$11,268 before Medicare levy or offsets.
Registration and treaties
If Mei's employer is not WHM-registered, the withholding rate can be higher and she may reconcile the difference in a tax return. Her tax residency and any relevant treaty can alter the final result; do not infer a refund from withholding alone. A registered WHM employer's 15% applies only to the first A$45,000, not to the full A$69,160. Keep annual tax liability distinct from payroll withholding.
Departure and super are a different tax
After leaving Australia with an expired/cancelled temporary visa, an eligible former WHM may apply for Departing Australia Superannuation Payment. The ATO DASP table applies 65% to a WHM's taxable super component, with 0% on any tax-free component. That is separate from WHM income-tax rates and should not be folded into a weekly take-home-pay chart.
