Under this proposal, the Australian Government would pay the upfront travel costs of workers participating in the Pacific Australian Labour Mobility Seasonal Worker Programme (PALM – SWP), excluding the first $300 that employers would pay per worker. Upfront costs would either be recouped through:

• a flat dollar tax levy on Departing Australia Superannuation Payments (DASP) made to SWP workers, that would be equivalent to the amount of upfront travel costs that the Government would have paid, or
• increasing the 15% withholding tax rate on SWP workers’ gross income, so that the amount of additional income tax that is paid is equivalent to the amount of upfront travel costs that the Government would have paid.

This proposal would commence from 1 January 2023.