A perspective on backpackers tax
A recent post on a topical issue: How much tax should backpackers pay?
This analysis is very much based on farm labour and the Seasonal Worker Program rather than hospitality.

Note: “The figures in the graph are from government statistics. Consistent with the data, it is assumed that 90% of those applying for a second-year visa have worked on a farm. Backpackers who have worked on a farm but not applied for a second-year visa are not included in the graph, which therefore underestimates the number of backpackers working on farms.”