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  • Application for payment of ATO-held superannuation money

    Use the Application for payment of ATO-held superannuation money (NAT 74880) when requesting a payment of your super held by us.

    On this page:

    Manage your super online

    You can manage your super using our online services. This includes applying for your ATO-held super money and uploading any supporting documents.

    To use our online services, you first need to create a myGov account and link to the ATO.

    For more information on myGov and linking to the ATO, visit Keeping track of your super.

    Eligibility criteria

    You can only apply for a payment of your super held by us, if you meet the eligibility criteria outlined below. If you apply online, in most instances, we will work this out for you automatically.

    Depending on your circumstances, some eligibility criteria allow a withdrawal of your ATO-held super without supporting documentation. Where documentation is required, you will need to provide copies of the relevant documents to support your application.

    Copies of Australian identification documents such as Australian passport, Australian birth certificate and Australian driver’s licence do not require certification. You must have copies of all other original documents certified by an authorised person.

    Once we have your application and supporting documents we will determine which ATO-held super amounts we can pay you.

    If your circumstances do not fall into any of the eligibility criteria, you are not eligible to withdraw your ATO-held super. You can, however, transfer your account balance to a complying super fund or retirement savings account. This can also be done using our online services or by completing a Superannuation fund nomination form (NAT 8676).

    ATO-held monies may include:

    • Unclaimed Super Money (USM)
    • Superannuation Holding Account special account (SHAsa)
    • Superannuation Guarantee (SG)
    • Low Income Super Contributions (LISC)
    • Low Income Super Tax Offset (LISTO) from 1 July 2017
    • Super Co-contributions (Co-cons).

    Eligibility without documentation

    Eligibility

    Withdraw without documentation

    Aged 65 years or older

    • You can withdraw USM, SHAsa, and SG credits held by us.
     

    Temporary resident

    • You can withdraw super from SHAsa, USM and SG accounts provided you have met relevant eligibility requirements.
    • The visa information you provide may be checked against information held by the Department of Home Affairs. Your application may take longer to process if your information does not match information held by them.
     

    Non-member spouse

    • You can withdraw USM providing the USM amount relates specifically to credit arising from a splittable non-member spouse payment. This is one that will be split in accordance with a splitting agreement or splitting order.

    Note: The ability to make a claim as a non-member spouse is not a guarantee of entitlement unless they are entitled to be paid the amount.

    USM that is related to non-member spouses is generally from deceased estates. See Third party applicant supporting documentation.

    Amounts under $200

    You can withdraw USM where the account balance just prior to withdrawal is less than $200. If you have SHAsa credit you may withdraw it but refer to Eligibility with documentation.

    Inactive account for 10 consecutive financial years

    • You can withdraw SHAsa inactive credit held by us.
     

    Eligibility with documentation

    Eligibility

    Withdraw with documentation

    Retirement due to permanent incapacity or invalidity, or disability

    • You can withdraw SHAsa (including amounts of Co-cons, LISC and LISTO transferred to SHAsa) and SG if you are able to supply the following documentation  
      • evidence that the client is no longer in employment and the employment ceased because of the disability
      • certificates from two registered medical practitioners, stating the client’s disability is likely to result in the client being unable ever to be employed in a capacity to which they were reasonably qualified because of their education, training or experience.
       

    Note: One certificate signed by two registered medical practitioners is sufficient.

    Individual retired due to permanent disability or terminal medical condition - supporting documentation (NAT 74880A, PDF, 175KB)This link will download a file has been designed to assist you with this process. It's not a requirement that you use NAT 74880A, but if you do, attach it with your claim form and include your tax file number (TFN).

    Receiving Australian Government income support payments

    • You can withdraw SHAsa if you are able to supply one of the following supporting documentation  
      • written evidence from the department or agency that administers the client’s payments, showing they have received payments for a continuous period of 26 weeks and are still receiving the payment at the time of this application if the client is over 55 years old
      • written evidence from the department or agency that administers the client’s payments, showing they have received payments for at least 39 weeks since they turned 55 years old. Payments can be for one continuous period of at least 39 weeks or a number of periods that add up to at least 39 weeks.
       
     

    Amounts under $200

    • You can withdraw SHAsa provided you have ceased employment with all depositors and you are able to supply the following supporting documentation – one of the following for each former employer who deposited amounts on the client’s behalf in SHAsa, or paid the Commissioner of Taxation an amount of SG shortfall that was deposited into the SHAsa
      • a letter from the employer, stating their employment has terminated
      • a statement of termination payment
      • a payment summary showing an employment termination payment
      • an Employment Separation Certificate from Centrelink
      • a statutory declaration from the client stating their employment has been terminated.
       

    Note: The withdrawal of an account balance of less than $200 is only allowed to the extent that the individual's SHAsa balance is not attributable to amounts of Co-cons, LISC and LISTO.

    Aged 55 years or older and a non-resident

    • You can withdraw SHAsa provided you are not in employment or are employed but the duties are performed wholly or principally outside Australia and you are able to supply one of the following supporting documentation 
      • a statutory declaration from the client or their overseas employer
      • copy of visa
      • proof of overseas residency (a lease or proof of purchase of property)
      • copy of proof that your Australian property has been sold or is being leased on a long term basis.
       
     

    Terminal medical condition for ATO-held super money

    • You can withdraw ATO-held super money held by us if you have a terminal medical condition. The terminal medical condition provision applies if
      • two registered medical practitioners have certified, jointly or separately, that you suffer from an illness, or have an injury, that is likely to result in death within a period (certification period) that ends no more than 24 months after the date of the certification
      • at least one of the registered medical practitioners is a specialist practising in an area related to your illness or injury
      • the certification period for each of the certificates has not ended.
       

    Note: One certificate signed by two registered medical practitioners is sufficient.

    Individual retired due to permanent disability or terminal medical condition - supporting documentation (NAT 74880A, PDF, 175KB)This link will download a file has been designed to assist you with this process. It's not a requirement that you use NAT 74880A, but if you do, attach it with your claim form and include your tax file number (TFN).

    ATO-held super for temporary residents

    Temporary residents can use our online services through myGov or the Departing Australia Superannuation Payment (DASP)External Link online application system to claim ATO-held super after leaving Australia.

    Our online services and the ATO app allow you to view your super accounts and apply for ATO-held super once you have set up a myGov account and linked to the ATO.

    The DASP online application system also allows you, or your authorised intermediary, to:

    • view your super accounts reported to us if you provide your TFN
    • submit an application to us for ATO-held super.

    Alternatively, if you are not able to lodge online you can use the paper application.

    See also:

    Supporting documentation and proof of identity

    Third party applicant supporting documentation

    If you are authorised to act on behalf of the account holder, you must provide certified copies of the documents outlined below as proof of authority and proof of identity, include these with your application.

    Eligibility criteria

    Eligibility

    Documentation required to act as a third party

    Account holder is deceased

    • If the account holder is deceased and you are authorised to make a claim, you need to supply  
      • a death certificate plus one of the following  
        • probate
        • letters of administration
        • notice of public trustee signed on behalf of the account holder, or
        • documents proving that you are the legal personal representative of the deceased and are authorised to act on behalf of the account holder
         
       
    • If the account holder is deceased and you are a beneficiary you need to supply 
      • a death certificate
      • documentation identifying other potential beneficiaries and their relationship to the deceased and one or more of the following whichever is applicable
        • binding death nomination letter from the super fund with the expiry date, or a letter from the super fund confirming your entitlement as a beneficiary
        • probate and the will of the deceased
        • letters of administration for the deceased
        • notice of public trustee signed on behalf of the account holder and the will for the deceased.
         
       
     

    Other – including authorised agent or intermediary for a temporary resident

    • Provide a copy of the following relevant documents to prove your authority to act on behalf of the account holder
      • if the account holder is not deceased you need to supply one of the following
        • power of attorney
        • notice of public trustee
        • notice of appointment of a representative
        • any other formal notice or legal document that states your authority to act on behalf of the account holder.
         
       
     

    Proof of identity

    Note: Do not send originals and do not use pins or staples.

    You must provide a copy of one of the following documents listed below to prove your identity, except if you are acting for a public trustee:

    • current Australian drivers licence issued under state or territory law
    • current Australian passport
    • current overseas passport
    • birth certificate or birth extract
    • citizenship certificate issued by the Australian Government
    • citizenship certificate issued by the New Zealand Government
    • pensioner concession card issued by Centrelink that entitles you to financial benefits.

    Certification of documents

    Note: Do not send originals and do not use pins or staples.

    Copies of Australian identification documents such as Australian passport, Australian birth certificate and Australian driver’s license do not require certification.

    You must have copies of all other original documents certified by an authorised person from the list below.

    The authorised person certifying your documents must sight the originals and certify on the copies that each page is a true copy by writing or stamping ‘certified true copy’, followed by:

    • their signature
    • their printed name
    • their qualification (for example, ‘Justice of the Peace’)
    • the date.

    In Australia, you can have copies of your documents certified by a:

    • barrister
    • solicitor
    • doctor
    • judge
    • Justice of the Peace
    • minister of religion (who is authorised to celebrate marriages)
    • police officer
    • bank, building society or credit union officer with at least five years’ service
    • sheriff’s officer
    • Commissioner for Declarations (Queensland)
    • Commissioner for Oaths (Northern Territory)
    • Commissioner for Declarations (Tasmania).

    In Australia, if the original document is not written in English, you must have an approved translation service (for example, the Department of Home Affairs, an appropriate embassy or professional translation service) provide you with an official true and correct written translation of the document. You must then provide us with a certified copy of the written translation.

    If you are outside Australia, you can have copies of your documents certified by staff at an Australian:

    • High Commission
    • Consulate.

    If you are outside Australia and none of the above are available to certify a document, we may consider other forms of certification on a case-by-case basis. For more information about certification of documents while you are outside Australia, see Copies of documents - applicants outside Australia.

    The following people are authorised to certify your identity documents outside Australia:

    • notary publics
    • Justice of the Peace
    • judge of a court
    • registrar or deputy registrar of a court.

    Have you changed your name?

    If you have changed your name, you need to provide proof, for example, a marriage certificate, deed poll or change of name certificate from the Births, Deaths and Marriages Registration Office of an Australian state or territory or equivalent in your country.

    Former temporary residents must provide certified copies of documentation to verify a name change if their name has changed from what was listed on their passports or visas.

    Aboriginal and Torres Strait Islander people

    For information regarding specific alternative identification requirements for third party applicants, phone the Indigenous Helpline on 13 10 30 (8am to 6pm, Monday to Friday, except public holidays).

    For more information and other phone services, contact us.

    Paper application

    Completing the paper application

    If you are eligible to apply for ATO-held super but not able to apply via our online services, complete the paper application and return it to us.

    Note: Do not send original supporting documentation and do not use pins or staples on a paper form.

    How to lodge your application

    Keep a copy of this paper application for your records and send the original, together with copies of your supporting documents to us at:

    Australian Taxation Office
    PO Box 3578
    ALBURY NSW 2640

    More information

    For more information about ATO-held super:

    • visit ATO-held super
    • contact us by phone  
      • on 13 10 20 between 8.00am and 6.00pm, Monday to Friday if you are in Australia
      • on +61 6216 1111 between 8.00am and 5.00pm, Monday to Friday (Australian Eastern Standard Time or Eastern Daylight-saving Time) and ask to speak to Superannuation enquiries if you are outside Australia.
      • translating and interpreting service – If you do not speak English well and need help from the ATO, phone the Translating and Interpreting Service on 13 14 50 or if you are calling from overseas, phone +61 3 9203 4027 and ask for help to speak to ATO Superannuation enquiries.
      • if you are deaf, or have a hearing or speech impairment and have access to the appropriate TTY or modem equipment, contact the National Relay Service on 13 36 77, then ask for ATO superannuation enquiries on 13 10 20. For more information, go to relayservice.gov.auExternal Link.
       
    Last modified: 06 Dec 2018QC 52697