Using the system
The system helps registered tax agents claim a DASP on behalf of your former temporary resident client by:
- confirming whether your client is eligible to apply for a DASP (through an online check with the Department of Home Affairs)
- locating your client's super accounts (whether held by us or a super fund)
- generating an electronic DASP claim (which is sent to the super fund and/or us)
- removing the requirement to obtain a Certification of Immigration Status from Home Affairs for super fund claims.
If you experience problems using the DASP online intermediary application system, email us and provide your client's:
- full name
- date of birth
- email address and telephone number
- passport country
- passport number
- tax file number (TFN) – this is optional, however supplying it assists in locating your account and processing your request
- last Australian address
- super fund name (if known).
Be aware that:
- email is an unsecure channel
- it may take up to 28 days for you to receive a response.
Your client's eligibility for a DASP
Generally, you can apply for a DASP on behalf of a client who meets two conditions:
- They held a temporary visa that has ceased to be in effect (for example, a visa that has expired or been cancelled).
- They have left Australia.
However, there are different eligibility requirements depending on whether the super being claimed is held by a super fund or by us (ATO-held super).
If your client has departed Australia but their temporary resident visa is still current, they may be able to request an early cancellation of their visa.
Early cancellations are not available to all visa types. They should be done using the ImmiAccountExternal Link service provided by Home Affairs.
For more information on visa cancellations, visit the Home AffairsExternal Link website.
For more information, see Super information for temporary residents departing Australia
Your eligibility to use the system
To be eligible to use the DASP online intermediary application system, you must:
- be either
- a tax agent with full registration with the Tax Practitioners Board
- an individual or organisation with a conditional tax agent registration with the Tax Practitioners Board for the purpose of claiming DASP
- apply for an Agreement for departing Australia superannuation payments
- obtain written authority from each client before applying on their behalf
- register this authority with us, by adding the clients to your Client list in Online services for agents
- have a Digital ID such as myID and be linked to a business in Relationship Authorisation Manager (RAM).
If you are a registered tax agent, you are not authorised to use:
- the DASP online application system for individuals
- myGov and ATO online services for individuals to claim a DASP on behalf of your client.
For more information see Accessing online services with Digital ID and RAM
Tax treatment of a DASP
A DASP is non-assessable, non-exempt income to your client. However, it is still subject to a final DASP withholding tax.
To find out how a DASP is taxed refer to the DASP tax rates. A higher tax rate may apply to a DASP if a client has held a working holiday maker visa.
The amount of tax is withheld by the payer (either us or a super fund) when the payment is made. Do not include the payment or the tax in your client's tax return.