Departing Australia Superannuation Payments: Who May Qualify and How Tax Applies

A Departing Australia Superannuation Payment allows certain former temporary residents to claim super after leaving Australia and after their temporary visa has ceased to be in effect. It is not available merely because a person moves overseas.

Australian citizens, New Zealand citizens and Australian permanent residents are generally not eligible for DASP under the ordinary rules. Their super usually remains subject to the normal preservation framework.

Core eligibility

The applicant generally must have accumulated super while holding an eligible temporary visa, left Australia, and no longer hold an in-effect temporary visa. Visa and departure status are checked through government records.

Some visas and circumstances are excluded. Each fund account may need a separate claim, and small or unclaimed accounts may have been transferred to the ATO.

Tax on the payment

DASP tax is withheld before payment. The rate depends on the components of the benefit and whether the payment is a working holiday maker payment. Current ATO guidance should be checked before quoting an expected net amount.

The tax-free component, taxed element and untaxed element can be treated differently. Working holiday maker DASP tax can be substantially higher on the taxable component.

Payment and records

Identity, visa and fund details must match. Where the money is held by the ATO, payment-method requirements can differ from a fund’s process. The applicant should confirm bank-account or cheque requirements before closing Australian accounts.

Retain the payment summary and withholding details. The payment may also have tax consequences in the country of residence, which requires local advice.

Interaction with final tax returns

A DASP claim does not replace an Australian tax return for employment income, rental property, capital gains or other amounts. The final return and DASP are separate processes.

Likewise, DASP eligibility does not determine tax residency. A temporary visa holder can be an Australian tax resident, and a permanent resident can later become a foreign tax resident without becoming eligible for DASP.

Practical takeaway

Confirm visa class, cessation, departure, citizenship and permanent-residency status before applying. Do not estimate the net payment without reviewing the fund components and current rate table.

Official sources and further reading

• Australian Taxation Office: Departing Australia superannuation payment
• Australian Taxation Office: Foreign and temporary residents
• Australian Taxation Office: Your tax residency

FOREIGN RESIDENTS