Not all super funds can pay a DASP
Trustees can pay a benefit only as allowed under the fund's trust deed.
Unfunded public sector super schemes don't have to pay out benefits as a DASP. A member's benefits can also only be paid in the form of a DASP if certain eligibility and evidentiary requirements under the law are met.
A super benefit can only be paid to a fund member when that member has met a condition of release.
The super benefit can only be paid to a temporary resident if:
- they're not an Australian citizen, a New Zealand citizen or a permanent resident
- their super interest is in a regulated super fund that is not an unfunded public sector fund
- they were a temporary resident
- their temporary resident visa has ceased to be in effect
- they have left Australia
- a request (or application) including the appropriate information, has been made to their fund.
How members can claim DASP
Information and eligibility for temporary residents claiming DASP is available at Departing Australia superannuation payment (DASP) | Australian Taxation Office
Temporary residents can claim a DASP from their fund:
- using the DASP online application systemExternal Link
- by downloading and completing the Application for a departing Australia superannuation payment form produced by the ATO, or a similar form produced by you.
A separate DASP application must be completed for each fund that holds an account for the temporary resident.
A claim must be processed, and a DASP paid, within 28 days of you receiving a request and any additional information you require to satisfy the claim.
Online claims
When claims are submitted via the DASP online application system:
- you don't need to verify the client's immigration, visa and residency status – we've already done this through an online check with the Department of Home Affairs (Home Affairs)
- if the withdrawal benefit is less than $5,000 you don't need to undertake the client identification procedures required by the Anti-Money Laundering and Counter-Terrorism Financing Act 2006
- you can use the visa information provided in the application, which includes working holiday maker (WHM) visa information, to help determine the appropriate DASP tax rates to apply to the payment.
Registered tax practitioners that have DASP agreements with us (referred to as DASP intermediaries) can also use the DASP online intermediary application system to submit claims on behalf of their clients. When this is the case, the DASP intermediary's name and contact details will also appear on the claim form you receive.
Funds should check DASP online on a regular basis to see if claims have been submitted for them to action through the search function.
For more information see Accessing the online system for funds
Paper claims
The member must provide the following:
- Evidence of their immigration and visa status
- They can apply to Home Affairs for them to issue a Certification of Immigration Status to you, they must do this if the withdrawal benefit is $5,000 or more.
- If the withdrawal benefit is less than $5,000 the member has the option to provide evidence that they were the holder of a temporary visa which has ceased to be in effect and a certified copy of their passport with the departure stamp.
- Passport stamps are not automatically issued on departure from Australia, therefore if they have not asked for one on their passport, they will need to apply to Home Affairs for the Certificate of Immigration Status.
- Proof of identification
- For paper claims fund trustees are required to undertake client identification procedures in accordance with the Anti-Money Laundering and Counter-Terrorism Financing Act 2006 regardless of the value of the withdrawal benefit being claimed.
- Working holiday maker (WHM) visa information
- The Certification of Immigration Status from Home Affairs will include WHM visa information where the member has held a WHM visa. If the member hasn't provided this certificate, and they have held a WHM visa, they will need to provide visa information on the paper application to determine the appropriate DASP tax rates to apply to the payment.
Authorised representatives may also claim directly from you on behalf of temporary residents using paper applications. In this case, they must provide evidence to satisfy you that they:
- have authority to make the claim
- proof of identity for themselves, and
- the evidence required to support the temporary resident's application.
For more information see Withholding and reporting