Hi,
I’m hoping to clarify my tax residency status and whether I should still be taxed under Working Holiday Maker (WHM) rates.
I originally came to Australia on a WHM visa and have been working for the same employer since July 2024. In January 2025, I applied for a partner visa and I am now on a bridging visa with full working rights.
Since then, I have continued living and working in Australia and intend to remain here long-term. Based on this, I understand that I may now be considered a resident for tax purposes.
However, my employer is still withholding tax at WHM rates, and I do not believe this is correct if my tax status has changed.
Could you please clarify:
- whether I may now be considered a resident for tax purposes
- whether I should now be taxed at resident tax rates instead of WHM rates
- whether this has changed recently
- how I should inform my employer if my tax status has changed, and whether I need to submit a new TFN declaration or any other form
Thanks in advance for your help.
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3 replies
Author: Taxduck(Taxicorn)Taxicorn 15 Apr 2026
Tax residency and the visa you hold are often not related. You may hold a WHM visa and be considered a tax resident (although you would still be taxed at WHM rates unless you are from a NDA country - see below)
Tax rates – working holiday maker | Australian Taxation Office
From the Department of Home Affairs website, a bridging visa comes into effect when your WHM visa expires. From their website (check yourself as well)
"The bridging visa comes into effect when your current Substantive visa expires. You need to comply with the conditions of your current visa until the bridging visa comes into effect"
So I would assume, if your WHM visa hasn't expired then nothing changes with your employer.
When it does, provide them with a withholding declaration form.
Withholding declaration | Australian Taxation Office
Thanks for your response @Taxduck.
Just to clarify, my WHM visa expired in June 2025, and I have been on a bridging visa with full work rights since then (following my partner visa application).
Based on your comment, it sounds like I should now provide my employer with a withholding declaration. Could you please confirm that WHM tax rates would no longer apply from the point my WHM visa expired?
Thank you for your help.
Author: JayATO(Community Support)Community Support 22 Apr 2026
Hi @kevinrene
WHM tax rates apply while you're on a bridging visa if your most recent visa was a WHM visa. When your partner visa application is processed you will need to assess your residency.
