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If you don't enter Australia while your 417 is still valid, you can apply for a new one at a later date.
You will have to pay a new Visa Application Charge, but that is the only penalty.
If you want to be absolutely sure that you can apply again in the future, use the following form to
contact the department regarding cancellation of your visa.
http://www.immi.gov.au/contacts/forms/em... Working Holiday Maker Application Enquiry Form