Division 293 Tax – refund or debt release application for former temporary residents

This form enables former temporary residents to claim a refund of money paid against their Division 293 tax liability or to ask for their debt to be released (NAT 74727).

How to obtain this form

You can download this form in Portable Document Format (PDF) – Division 293 Tax – refund or debt release application for former temporary residents (NAT 74727)(PDF 468KB)This link will download a file.

Instructions

Who should complete this application?

Under Subdivision 293-G of the Income Tax Assessment Act 1997, you can only apply for a refund of Division 293 payments if all of the following criteria apply:

• you received a departing Australia superannuation payment (DASP)
• you paid all or part of your Division 293 tax liability
• you applied for the refund in the approved form.

If you do not meet all the above criteria, you are not entitled to a refund of tax under Division 293 of the Income Tax Assessment Act 1997. However, if you incurred a Division 293 tax liability during your time in Australia, and you have not paid it, complete this form and we will assess whether we can release you from the liability.

You will still need to have received a DASP prior to making this application.

How to complete this application

Section A: Reason for application

Question 1
Why are you completing this form?

Select the reason you are completing this application.

Section B: Former temporary resident details

Question 2
Tax file number

Provide your tax file number (TFN). We are authorised under the Taxation Administration Act 1953 to collect this TFN. You are not required by law to provide the TFN, but it will help reduce the risk of administrative errors that could delay the processing of your application.

Question 3
Name

Provide your full name.

Question 4
Previous name

Provide details of any previous names, if applicable. You need to provide certified evidence of their name change – for example, a marriage certificate, deed poll or change of name certificate from the Births, Deaths and Marriages registration office in your country. These documents must be certified copies. If there is insufficient space, write the details on a separate page and include it with this form.

Question 5
Date of birth

Provide your date of birth.

Question 6
Current residential address

Provide your current residential address.

Question 7
Current postal address

Provide your current postal address.

If this is the same as the residential address, write ‘AS ABOVE’.

Question 8
Phone and mobile number

Provide your current phone number including your country code.

Question 9
Email address

Provide your current email address.

Question 10
Last address in Australia

Provide your last Australian postal address.

Section C: Details of your visa and passport

Question 11
Passport and visa class

Provide the passport details that you used to enter Australia as a temporary visa holder. Include the passport number, the name of the issuing country on the passport and the visa class number (do not include the visa class description) that the account holder previously used to enter Australia as a temporary visa holder.

Question 12
Date of arrival

Enter the date that you entered Australia.

Question 13
Date of departure

Enter the date that you departed Australia.

Section D: Departing Australia super payment (DASP) details

Question 14
Have you received a DASP

To receive a refund or to be assessed for release from current or future liabilities under Division 293 of the Income Tax Assessment Act 1997, you must have received a DASP.

If you have not received a DASP then do not complete this form.

Question 15
Who did you receive your DASP from

A DASP can be received from either a super provider or from money held with us. This information will help us verify the information you are providing to support your application. If you have received a payment from both a super provider and the ATO, select both options.

If you received your DASP from a super fund, provide the name of the super fund that sent you the DASP, their ABN (found on the DASP statement) and your member account number that your DASP was made from.

Section E: Supporting documentation

You must provide a payment advice from your super fund/s or the ATO to show you have been paid a DASP. You also need to provide a certification of immigration status if you received one.

Certification of personal documents

You must have all copies of your original documents certified by an authorised person. If the original document is not written in English, there are extra steps detailed below.

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

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

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

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

If the original document is not written in English, you must provide a written translation that an authorised translation service has certified as a true and correct copy. Authorised translation services include:

• an appropriate embassy
• a professional translation service accredited by the National Accreditation Authority for Translators and Interpreters Ltd (NAATI).

You must then provide the certified copies of both the original document and the written translation.

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

• embassy
• high commission
• consulate.

If you are unable to reach an Australian embassy, high commission, or consulate, your documents can be certified by a:

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

Section F: Authorised person’s details

Question 16
Name

Complete the full name of the authorised person.

Question 17
What is your relationship to the former temporary resident in Section B

If you are an authorised representative making this application, then select the appropriate option from the list to describe your relationship with the former temporary resident.

Section G: Authorised person’s supporting documentation

You must provide certified copies of documents listed at this question. This will support your authority to act on behalf of the former temporary resident.

Refer to section E of the instructions for information about certifying copies.

Section H: Payment options

Select and complete payment option 1 to receive payment via an Australian financial institution.

Select option 2 to receive payment by cheque.

Section I: Declaration

You need to complete one of the following:

• declaration by a former temporary resident
• declaration for an authorised person
• declaration for a deceased estate.

Read the declaration. If it is correct, print your full name, then sign and date the declaration.

Lodging the application

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

Australian Taxation Office
PO Box 3578
ALBURY  NSW  2640
AUSTRALIA

See also:

• Individuals superannuation – home