- 年收1 AUD ~37000AUD 取消原本免稅額(18200澳幣以下)門檻 背包客基本稅額為19%，年收$37000澳幣以上則比照一般稅率參考下面表格。
- 澳洲簽證費:澳簽費用將從$440調降$50 變為$390
- 旅客離境稅漲5AUD ->60 AUD
澳洲政府考慮將申請資格之最高年齡限制放寬至35歲(未證實發布) 原文如下 (http://sjm.ministers.treasury.gov.au/media-release/104-2016/)
Better working holiday maker tax arrangements
Working Holiday Maker Reform Package – Financial Impact
|1. Lower tax rate for all working holiday makers (WHMs)||-25.0||-75.0||-100.0||-100.0||-300.0|
|2. Reduce WHM visa application charge by $50||0.0||-10.0||-10.0||-10.0||-30.0|
|3. Tourism Australia advertising campaign||-2.5||-5.0||-2.5||-0.0||-10.0|
|4. Providing greater flexibility for employers of WHMs||0.0||0.0||0.0||0.0||0.0|
|5. Compliance for WHM employer register||-3.5||-3.5||-1.5||-1.5||-10.0|
|6. Increase passenger movement charge by $5 (no indexation)||0.0||55.0||100.0||105.0||260.0|
|7. Increase tax on the Departing Australia Superannuation Payment to 95 per cent||0.0||35.0||35.0||35.0||105.0|
ATTACHMENT Working holiday maker reform package – further details Lower taxes for working holiday makers
- From 1 January 2017, lower the income tax rate for all working holiday makers to 19 per cent from the first dollar earned up to $37,000, with ordinary marginal tax rates to be applied from $37,001 onwards.
|Taxable income||Tax on this income|
|0 – $37,000||19c for each dollar over $0|
|$37,001 – $80,000 ($87,000)||$7,030 plus 32.5c for each $1 over $37,000|
|$80,001 ($87,001) – $180,000||$21,005 plus 37c for each $1 over $80,000 ($87,000)|
|$180,001 and over||$58,005 plus 45c for each $1 over $180,000|
- From 1 July 2017, reduce working holiday maker visa (subclass 417 and 462) application charges by $50 to $390.
- Provide $10 million to Tourism Australia to support a global youth-targeted advertising campaign.
- The Government is also allowing working holiday makers to stay with one employer for up to 12 months, as long as the second six months is worked in a different location.
- Require employers of working holiday makers to register with the Australian Taxation Office (ATO) in order to withhold at the 19 per cent tax rate.
- Employers of working holiday makers who do not register with the ATO will be required to withhold at the 32.5 per cent rate and may be subject to ATO penalties.
- If an employer withholds at the 32.5 per cent rate, working holiday makers will have access to the 19 per cent rate on lodgement of their tax return.
- Provide an additional $10 million funding to the ATO and the Fair Work Ombudsman (FWO) to establish the employer register and assist with ongoing compliance initiatives and to address workplace exploitation of working holiday makers.
- The register will be made public, so that working holiday makers and other employers can identify if an employer is registered.
- Increase, from 1 July 2017, the Passenger Movement Charge (PMC) by a one-off amount of $5.00 (from $55.00).
- Increase the rate of tax on the Departing Australia Superannuation Payment (DASP) for working holiday makers to 95 per cent, also effective 1 July 2017.
地址：220 Spencer Street, Melbourne, Victoria, Australia