Last year's budget contained plans to scrap the tax-free threshold for people on working holiday visas and to tax them at 32.5 per cent from the first dollar earned from 1 July.
The agricultural and tourism sectors opposed the plan, which farmers said would send them broke, and some regional Coalition MPs were also against it.
Treasurer Scott Morrison told the National Press Club today, it was a complicated issue that was still under consideration.
"There are a lot of complicated issues here and I don't think we've actually resolved at a point yet where I think we've got good policy, and I'm not going to back policy which I don't think is good policy," he said
