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Returning to your home country

What to do when you leave Australia if you worked here, including lodging your tax return and claiming super.

Last updated 27 June 2023

Lodging your tax return when leaving Australia

If you worked in Australia, you'll probably need to lodge an Australian tax return after 30 June. You can lodge your tax return online from your home country.

If you are leaving Australia permanently, you may be eligible to lodge an Australian tax return early. In this case, you must lodge a paper return, which takes longer to process.

Your income statement or payment summary

After the end of the income year (30 June):

  • you can access your income statement information in ATO online services through myGov – if your employer is reporting through Single Touch Payroll (STP)
  • your employer will give you a payment summary – if your employer is not reporting through STP.

If you leave a job during the year, you can ask your employer for your payment summary. When you leave, your employer must give it to you within 14 days. However, if your employer reports your tax and super information to us through STP, they will need to complete a finalisation declaration through their reporting software.

If your income statement is finalised part way through the financial year, these details will not be available in your tax return pre-fill until the end of the financial year. You will need to follow the current process for lodging a part-year tax return.

If you still have assets in Australia

If you have been an Australian resident but are leaving Australia and keeping assets here, you should know about How changing residency affects CGT.

Claiming your super

Any super contributions paid by your employer must remain in your super fund account while you are in Australia.

You can claim your super if you:

  • were in Australia on an eligible temporary resident visa (but not if you were on visa subclasses 405 and 410)
  • had super contributions paid by an employer while you were in Australia
  • have left Australia and your working visa has either expired or been cancelled.

When you meet the above conditions, you can then receive your super entitlements as a departing Australia superannuation payment (DASP).

A DASP is not taxed as a superannuation lump sum benefit but is subject to tax under a final withholding tax arrangement.

Your super fund will deduct this tax. Additionally, a DASP is neither your assessable income nor exempt income.

Apply online for a departing Australia super payment (DASP)

This is a free service and your eligibility is confirmed automatically.

New Zealand citizens and permanent residents of Australia are not eligible for the departing Australia super payment.

The Trans-Tasman Retirement Savings Portability Scheme permits transfers of retirement savings between super funds for people who emigrate from one county to the other.

Claiming GST and WET refunds

You may be able to claim a refund of the goods and services tax (GST) and wine equalisation tax (WET) included in the price of goods you bought in Australia. You do this at the airport or seaport when you actually leave.

To find out more, see The tourist refund schemeExternal Link.

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