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28 Nov 2019 Statement on ATO decision to appeal Addy v Commissioner of Taxation

The ATO has appealed to the Full Federal Court against the decision in the matter of Addy v Commissioner of Taxation [2019] FCA 1768. 

This decision relates to whether a working holiday maker was required to pay tax at the minimum 15% tax rate applying to working holiday maker income or at the rates that otherwise apply more generally to Australian residents (which incorporate the tax-free threshold). 

The ATO will continue to administer the working holiday maker income tax rates in line with current practice until the appeals process is exhausted. Employer obligations have not changed and employers should apply the PAYG withholding tax rate in accordance with their employees Tax File Number declaration. 

Editor’s note: You can access The Tax Institute’s summary of the Addy case and its impact in TaxVine 42 (1 November 2019).

You can find more information on working holiday makers on the ATO website.


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