From 1 January 2017, the income tax rate for all Australian Working Holiday participants will be 15 per cent from the first dollar earned up to A$37,000, with ordinary marginal rates to be applied from A$37,001 onwards.
Employers of Working Holiday participants will be required to undertake a once-off registration with the Australian Tax Office (ATO) in order to withhold at the 15 per cent tax rate. Employers who do not register will be required to withhold tax at the 32.5 per cent rate. The register will be made public.
(Source: Tourism Australia)
For more information please refer to the following hyperlink : http://bit.ly/2imSSPo