Terms of reference

​​​​The Terms of Reference for the working holiday maker tax review are designed around five key themes:

  • relative international competitiveness
  • visa labour needs of the agricultural and tourism sectors
  • relevant unemployment policies
  • tax treatments for visa holders
  • protections for vulnerable workers.

The Terms of Reference include:

  • Australia’s competitive position in attracting seasonal and temporary foreign labour, including comparative wages, entitlements and conditions
    • comparative taxation on income earned
    • comparative superannuation or equivalent entitlements
    • promotional programmes and schemes to assist workers while in the country
    • costs and barriers to entry
  • regulatory imposts on employers
  • exploitation of and protections for vulnerable workers, including evaluation of illegal labour hire practices and non-compliance with laws and regulations
  • capacity to match employers with available workers, including regulatory arrangements in relation to the role of labour hire companies
  • changes to the use of volunteer or unpaid labour (for instance Willing Workers on Organic Farms)
  • Australia’s exposure to changes in exchange rates, economic growth and employment rates in source nations which may affect Australia attracting seasonal and temporary labour
  • short-term and long-term agricultural and tourism labour needs
  • policies to attract unemployed Australians, including young Australians, into work in agriculture and tourism
  • opportunities to expand supply of seasonal and temporary foreign workers for the agricultural sector
  • consistent tax treatment between different classes of temporary work visa holders.

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Last reviewed: 4 November 2019
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