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Item A4 - Working holiday net income

Click this link to open the information on Item A4 on the ATO website.

Any Working Holiday Maker (WHM) income identified at item 1 is pre-filled to the Working holiday maker worksheet (whm).

If your payment summary doesn't show the payment type H, but you earned income during the 2017-18 tax year, while you were on a 417 or 462 visa, include that income in this step.

Enter any expenses incurred when earning the income that you have included in items D1 to D10. The net of income less deductions is integrated to label D and it is on this amount that Tax is calculated.

Special rates apply to the eligible WHM income:

  • 15% is applied to the first $37,000 of eligible WHM income

  • The excess over $37,000 is taxed at standard non-resident rates commencing at 32.5%.

The breakdown of the tax on taxable income, where WHM income is present, is shown in the [F4] estimate.

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