Key points
- Identify whether each payment is employee income or genuine contractor income.
- Check every farm, labour-hire provider and short-term job.
- A work expense is not automatically deductible just because it was useful.
TFN employee income and ABN income
Employees usually use Income Statements and payslips, while genuine sole traders use invoices, deposits and expense records. Being asked for an ABN does not, by itself, make a worker a contractor. The real working arrangement matters.
Working holiday income
Working holiday maker tax treatment depends on the income, visa, nationality and other circumstances. A visa label alone does not guarantee a refund. Check the ATO's current rates and individual position before estimating an outcome.
Multiple farms and labour hire
Create a timeline of all employers and compare legal payer names, payslips and bank deposits. A farm may use a labour-hire company whose name appears in myGov instead of the farm's trading name.
Farm work deductions
Potential claims may include protective items required for specific hazards, eligible tools and qualifying work travel between workplaces. Ordinary clothing, normal home-to-work travel and everyday meals are generally private. Keep receipts, purpose notes and work-use calculations.
Documents to prepare
- TFN, visa and travel history
- Income Statements and payslips
- ABN invoices and deposits, where relevant
- Receipts and work-use records
- Bank details and prior-year information
Frequently asked questions
Does tax withheld from farm wages guarantee a refund?
No. The result depends on total income, tax withheld, applicable rates, deductions and individual circumstances.
Can every ABN expense be claimed?
No. The expense must satisfy the tax rules, and private use and record requirements must be considered.
Official sources
General information only. Tax treatment depends on individual circumstances and no refund amount is guaranteed.