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BrookeFehl(Newbie)Newbie
29 Aug 2024

Hi, I have an employee on a 491 Regional Visa, and he is considered a resident of Australia for tax purposes (based on the self-assessment). Which tax rate should be put in on? No Tax-Free Threshold or Tax-Free Threshold rate? We are not registered WHM employer

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Matt_ATO(Community Support)Community Support
30 Aug 2024

Howdy @BrookeFehl,


Since your employee on a 491 Regional Visa is considered a resident of Australia for tax purposes, you should apply the tax-free threshold rate when calculating their PAYG withholding.

Thats provided they've -

  • completed a Tax File Number (TFN) declaration form and
  • indicated that they wish to claim the tax-free threshold.

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491 Visa - Tax Rate | ATO Community