Any employer can hire a working holiday maker, especially when they need labour for a short period of time. You can identify a working holiday maker as they will hold a Working Holiday visa (subclass 417) or Work and Holiday visa (subclass 462).
Working holiday makers are taxed at 15% from the first dollar earned, regardless of their residency status. Working holiday makers can't claim the tax-free threshold and must provide you with their tax file number (TFN). If they don't, you need to withhold tax at the top rate (see Individual income tax rates).
Working holiday makers are entitled to superannuation, if they are eligible.
You should not employ or pay someone for work if they don’t have permission to work in Australia.
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