Working Holiday Makers


(from the ATO's Business Implementation Guide)



Working Holiday Makers – income only for limited visa subclasses for foreign residents. This includes income for a WHM engaged by a Labour-Hire business as an employee but does not include contractors engaged by a Labour-Hire business

A Country code is required to be reported for this Income Type. The country of tax residency (“home” country) of the Payee, as per their Visa arrangements, must be reported. Australia and its tax jurisdictions may not be reported: Australia (au), Norfolk Island (nf), Christmas Island (cx), Cocos Islands (cc) and Heard and McDonald Islands (hm).


If the payee is engaged by a labour hire business as a contractor, then payments must be reported under Labour Hire Income Type.


STP Creator - MYOB Users

In STP Creator, the above information is entered/selected on the Employment Details screen, accessible from the Payee Details screen. STP Creator will extract the details from the Employee's Card in MYOB and this can be used to pre-fill the selections. Also if changes are made to the Employee Card, you will be required to update the Employment Details screen to ensure it reflects the changes.



STP Creator - non MYOB Users

In STP Creator, the above information is entered/selected on the Employment Details screen, accessible from the Payee Details screen. .



Note: Only one Income Type can be set for each Payee ID. If an employee changes Income Types during a payroll year, create a new Payee ID for the new Income Type. For example if an employee started as a Working Holiday Maker and later became an Australian Resident, use one Payee ID for the Working Holiday Maker Income Type and a different Payee ID for the Salary and Wages Income Type.