The Terms of Reference for the working holiday maker tax review are designed around five key themes:
- relative international competitiveness
- visa labour needs of the agricultural and tourism sectors
- relevant unemployment policies
- tax treatments for visa holders
- protections for vulnerable workers.
The Terms of Reference include:
- Australia’s competitive position in attracting seasonal and temporary foreign labour, including comparative wages, entitlements and conditions
- comparative taxation on income earned
- comparative superannuation or equivalent entitlements
- promotional programmes and schemes to assist workers while in the country
- costs and barriers to entry
- regulatory imposts on employers
- exploitation of and protections for vulnerable workers, including evaluation of illegal labour hire practices and non-compliance with laws and regulations
- capacity to match employers with available workers, including regulatory arrangements in relation to the role of labour hire companies
- changes to the use of volunteer or unpaid labour (for instance Willing Workers on Organic Farms)
- Australia’s exposure to changes in exchange rates, economic growth and employment rates in source nations which may affect Australia attracting seasonal and temporary labour
- short-term and long-term agricultural and tourism labour needs
- policies to attract unemployed Australians, including young Australians, into work in agriculture and tourism
- opportunities to expand supply of seasonal and temporary foreign workers for the agricultural sector
- consistent tax treatment between different classes of temporary work visa holders.
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