The tax office has launched an appeal against a court's ruling that Australia's backpacker tax is invalid.
The Federal Court last month ruled the controversial 15 per cent levy breached tax treaty clauses with the UK.
Australia has similar agreements with the US, Germany, Finland, Chile, Japan, Norway and Turkey.
The Australian Taxation Office released a statement on Tuesday confirming it would appeal to the court over the decision.
Under the controversial tax, working holiday-makers have to pay 15 per cent tax on earnings under $18,200.
Australians don't pay tax on similar earnings.
"That is a disguised form of discrimination based on nationality," Justice John Logan said in his ruling.
The ATO will continue to administer the tax until the appeals process is exhausted.
The tax office's statement said employer obligations had not changed.
"If a worker identifies themselves as an Australian resident for tax purposes, and our records indicate they are a working holidaymaker, we will notify both the employer and worker of their working holidaymaker status and advise them to apply the relevant tax rate."
Of the working holiday maker visas issued in 2018, about 36 per cent were from the countries affected.
Most will not qualify as tax residents of Australia due to the itinerant and temporary nature of their time spent in the county.
"Working holiday makers who may potentially be entitled to a refund are encouraged to wait until the appeal has been decided before seeking a refund, amending their return or objecting," the ATO said.
