What does "WHM" mean in Australian superannuation? "WHM" stands for Working Holiday Maker. For DASP tax purposes, the ATO defines a WHM as anyone who held a Subclass 417 (Working Holiday) or Subclass 462 (Work and Holiday) visa while earning superannuation in Australia. Under Commonwealth tax law, holding a WHM visa triggers the statutory 65% DASP withholding tax rate.
1. Subclass 417 vs. Subclass 462: What is the Difference?
Australia operates two distinct Working Holiday Maker programs under the Migration Regulations 1994:
- Subclass 417 (Working Holiday visa): Available to passport holders from partner countries such as the UK, Ireland, Canada, Japan, South Korea, France, Germany, Taiwan, and Scandinavian nations.
- Subclass 462 (Work and Holiday visa): Available to passport holders from countries including the United States, China, Spain, Portugal, Indonesia, Vietnam, and several South American countries.
Impact on Superannuation: From a super tax standpoint, the ATO treats Subclass 417 and Subclass 462 identically. Both subclasses are subject to the same 65% DASP withholding tax.
2. What Happens if You Transitioned Visas?
Many travelers start in Australia on a WHM visa (417 or 462) and later transition to another visa subclass, such as a Student visa (Subclass 500), Temporary Skill Shortage visa (Subclass 482), or a Bridging visa.
Under the ATO's statutory Whole-Payment Rule, if your super account contains contributions earned while holding a 417 or 462 visa, the 65% tax rate applies to the entire payout from that fund account upon departure.
Scenario Example: The Fund-by-Fund Rule
Scenario A (Same Account): Liam worked on a 417 visa ($4,000 super). He then switched to a 500 Student visa ($6,000 super) and paid it into the same fund. Because the account contains 417 contributions, the ATO applies 65% tax to the full $10,000.
Scenario B (Separate Accounts): Liam worked on a 417 visa ($4,000 super into Hostplus). He switched to a 500 Student visa and opened a new fund ($6,000 into AustralianSuper). The Hostplus DASP is taxed at 65%. The AustralianSuper DASP is taxed at 35% because it never received WHM contributions.
3. How Does the ATO Know Your Visa History?
When you submit a DASP application (either online via myGov or through a paper form), the ATO and your superannuation fund do not rely on manual declarations.
Instead, the ATO system performs an automated cross-reference query against the Department of Home Affairs Visa Entitlement Verification Online (VEVO) database using your passport number and Tax File Number (TFN). If VEVO records confirm you ever held a 417 or 462 visa during your stay, the system automatically assigns the 65% statutory rate.
4. Bridging Visas and WHM Status
Under strict ATO legislation, contributions made while on a Bridging Visa are only taxed at the 65% WHM rate if the bridging visa was issued:
- Immediately after a 417 or 462 visa AND immediately before a second 417 or 462 visa.
- Immediately after a 417 or 462 visa with no other visa issued after the bridging visa.
If your bridging visa transitioned you into a non-WHM visa (like a 482 Skilled visa), contributions during that bridging period are typically not classed as WHM contributions.
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