Mathias Cormann (WA, Liberal Party, Minister for Finance) Share this | Hansard source

I thank Senator Leyonhjelm for that second supplementary question. As I noted in my response to his earlier question, registration for employers will be once off, simple and easy. The ATO will ask employers to register by answering a few simple questions. For new employers of working holiday-makers, this requirement will be incorporated into the existing ATO employer pay as you go withholding registration process. The ATO will be able to cancel an employer's registration for a variety of reasons, including if they cease employing working holiday-makers or if they are found not to be a fit and proper person. The fit and proper person test is not an onerous one. This is intended to prevent exploitative behaviour.