• Super payments to working holiday makers

    From 1 July 2017, a tax rate of 65% applies to departing Australia superannuation payments (DASPs) made to former temporary residents who were working holiday makers (WHMs).

    You are classified as a WHM if you hold or have held:

    • a subclass 417 (working holiday) visa
    • a subclass 462 (work and holiday) visa
    • an associated bridging visa.

    This change is related to the income tax rate for working holiday makers which was introduced by the Australian Government in December 2016 and effective from 1 July 2017.

    DASP tax rate for WHMs

    The 65% tax rate will come in effect if the following apply:

    • you ever held a subclass 417 or a subclass 462 visa, or associated bridging visa
    • your DASP includes super contributions made while you held the above visas
    • the DASP is paid to you on or after 1 July 2017.

    The 65% tax rate applies to the taxed element, and untaxed element, of the taxable component of your DASP, including where those elements include any super you may have earned while working under a non-WHM visa. The tax-free component will continue to be subject to a Nil tax rate.

    Visa validation

    WHMs are required to provide visa information when submitting DASP applications. We verify visa information entered in DASP Online applications with the Department of Immigration and Border Protection (DIBP). To enable this verification process, we hold all DASP applications for 14 days before forwarding them to super funds for processing.

    DASP applications are generally processed within 28 days. You can only submit an application once you have left Australia and your visa is cancelled or expired.

    Contact us:

    • phone 13 10 20 from 8.00am–6.00pm (local time), Monday to Friday (except public holidays)
    • from outside Australia phone +61 2 6216 1111 from 8.00am–5.00pm Australian Eastern Standard Time, Monday to Friday (except public holidays).

    See also:

    Last modified: 01 Sep 2017QC 50758