The Working Holiday Visa is a type of open work visa available for partner countries, allowing visitors from a range of countries to come to Australia and work for a limited period of time and under certain conditions. 

There are two categories for the Working Holiday Visa: Subclass 417 and Subclass 462.

Employers who hire people from overseas that hold the following visas must assign a specific tax residency status to these workers, called Working Holiday Maker. The applicable tax to working holiday makers is a flat 15% for the first $45,000 of their annual earnings.

When an employer hires their first Working Holiday Maker, they are also required to register for the Working Holiday Maker tax.

Registering for a working holiday maker tax

1. From your Internet Browser, go to: https://www.ato.gov.au/whmregistration/
   
   è  The Employer registration for working holiday maker screen opens
   
   
   
   
2. Enter the company details, then scroll down and confirm the declaration
   
   è  The Employer registration for working holiday maker screen opens
   
   
   
   
3. Select the declaration and click on [Submit]
   
   è  A confirmation message is displayed
   
   
   
   
4. You can print a confirmation of the Tax Registration