Working Holiday Maker Tax Return: What Can You Claim? (2025–2026 Complete Guide)
If you worked in Australia on a Working Holiday Visa (subclass 417 or 462), you may be able to claim several tax deductions that lower your taxable income and boost your refund. Many backpackers don’t know what they can claim, which often results in losing hundreds of dollars.
The good news is that the Australian Taxation Office (ATO) allows Working Holiday Makers (WHMs) to claim the same kinds of work-related deductions as other taxpayers, as long as the expenses are directly related to earning income.
This guide covers every major deduction WHMs can claim, with clear examples and verified ATO rules. Whether you are still in Australia or back home, this guide will help you know your rights and avoid missing out on your refund.
1. How WHM Tax Works in Australia
Before learning about deductions, it’s important to understand how WHM tax is calculated. According to the ATO, WHMs pay 15% tax on their first $45,000 in earnings.
The tax-free threshold does not apply to Working Holiday Makers.
WHMs can still claim work-related deductions, which lower their taxable income.
Most WHMs are considered non-residents for tax purposes unless specific conditions apply.
This means claiming deductions is one of the few ways to boost your refund.
2. What Deductions Can WHMs Claim?
The ATO lets you deduct any cost that is:
– directly related to earning income
– paid by you (your employer did not reimburse you)
– backed by a receipt, bank statement, or reasonable record
Here are the most common deductions that WHMs can legally claim.
3. Work-Related Clothing and Protective Gear
If your job requires special clothing, you can claim:
- steel-cap boots,
- work boots,
- high-visibility shirts,
- safety goggles,
- gloves,
- aprons,
- protective hats,
- job-specific uniforms.
According to ATO , clothing deductions are a common claim for WHMs. This is especially true for farm workers, construction workers, and warehouse operators.
Example: If you bought $150 boots for farm work, you can claim that cost.
4. Tools, Equipment & Work Supplies
Many WHMs buy tools or equipment for their job, such as:
- small tools
- knives (for meat workers)
- electrical tools
- shovels or farm tools
- trade equipment
- cleaning equipment
The ATO allows a full deduction for tools that cost under $300. Tools that cost more than $300 may be depreciated over time.
5. Phone & Internet Expenses
If you used your mobile phone or the internet for work, you can claim a percentage. Here are some examples:
– calling your supervisor
– receiving shift updates
– checking rosters
– work-related apps
ATO guidance states that you need a reasonable method, such as:
– a 4-week call log
– a percentage estimate (for example, 30% for work)
Even small claims can add up and increase your refund.
6. Work-Related Travel (Not Home to Work)
Many WHMs misunderstand travel deductions. You cannot claim travel from home to your workplace. But you can claim travel between job sites, moving equipment between work locations, fuel for work-related travel, parking fees for work jobs, and tolls paid for work tasks. This is common if you work in farm harvesting or construction.
7. Self-Education and Training Costs
If you took courses that relate directly to your work, you can claim:
- certificates
- training workshops
- online courses
- safety training
However, you cannot claim education for a job you want in the future; you can only claim it for your current work.
8. Union & Membership Fees
The ATO allows WHMs to claim:
– union fees
– industry association fees
– registration fees related to your work
Many WHMs miss this, even though claiming it is simple.
9. Tax Agent Fees
Using a registered tax agent, like AMA Accountants, is completely tax deductible. If you file your WHM tax return with a tax agent in 2025, you can claim that fee on next year’s return.
10. Work-Related Medical Items
If your job required:
- sunscreen,
- protective skincare,
- insect repellent (for farm or outdoor work),
You may be able to deduct these costs because they help you earn income. The ATO clearly allows outdoor workers to claim sun protection.
11. Car & Vehicle Expenses
WHMs can claim car expenses if they use their car for work tasks, not trips home. You can use:
- the cents-per-km method
- the logbook method
This is helpful for delivery drivers, tradespeople, and regional workers.
12. What WHMs Cannot Claim
To avoid ATO problems, keep in mind that these common items are not deductible:
- travel from home to work,
- rent or hostel fees,
- food or daily meals,
- visa application costs,
- travel costs to Australia,
- fines or penalties,
- clothes that are not protective, such as normal shoes, jeans, and casual wear.
13. Why WHMs Often Miss Deductions
ATO reports show thousands of WHMs fail to claim deductions because they don’t know the rules. They lose receipts while traveling. Their employers give incorrect tax advice. They think non-residents can’t claim.
But the ATO confirms WHMs can claim the same work-related deductions as any other taxpayer.
14. Why Lodging With AMA Accountants Increases Your Refund
WHM tax rules are confusing, especially if you had many jobs, if your employer taxed you incorrectly, if you worked cash jobs, if you changed addresses, or if you already left Australia.
AMA Accountants helps by checking ATO income records, finding every deduction you qualify for, fixing employer mistakes, lodging your return online from anywhere, and giving refund estimates before lodging.
Most WHMs receive higher refunds when they use a registered tax agent.
Lodge Your WHM Tax Return with AMA Accountants Today
Don’t let the ATO keep more of your money than they should. At AMA Accountants, we make Working Holiday Maker tax returns in Australia simple, fast, and stress-free. Whether you’re still in Australia or already back home, our expert team will help you lodge online, claim every deduction, and get your maximum refund.
Book your WHM tax return consultation today with AMA Accountants – your trusted partner for backpacker tax refunds in Australia.
📞 Phone: +61 (0)420 529 890
📧 Email: finance@amaaccountant.com.au
Authored By Amit Chugh
Partner, CPA & Registered Tax Agent
Your Trusted Accountant for Adelaide, Melbourne, Sydney, Brisbane & Across Australia
Amit Chugh is a Partner at The AMA Accountant and a highly respected CPA & Registered Tax Agent with a proven track record of delivering exceptional accounting and taxation services to individuals, businesses, and corporations across Australia.
Amit Chugh is a Partner at The AMA Accountant and a highly respected CPA & Registered Tax Agent with a proven track record of delivering exceptional accounting and taxation services to individuals, businesses, and corporations across Australia.
With over 25+ of professional experience, Amit has helped thousands of clients streamline their finances, optimise tax returns, and ensure full compliance with Australian Taxation Office (ATO) requirements. His client base spans Melbourne, Brisbane, Sydney, Tasmania, Perth, Adelaide, Darwin, Canberra, and regional hubs including Prospect, Modbury, Mawson Lakes, Woodville, Mount Gambier, Victor Harbor, Whyalla, Port Lincoln, Murray Bridge, Port Augusta, Gawler, and Port Pirie.
