The federal government is poised to delay the introduction of the "backpacker tax" for six months to provide time for more consultation with industry about revenue-neutral changes despite not having killed the impost in the budget.

Sources said the delay in the tax, which would place a 32.5 per cent rate on every dollar earned by working holidaymakers from July 1, was expected to be announced during the election campaign. Working holidaymakers currently pay tax only on money they earn beyond the $18,200 tax threshold,