Refund of Division 293 tax for former temporary residents
Your refund entitlement
Individuals are entitled to a refund of any Division 293 tax paid if:
Amount of your refund
The amount of the refund will be the sum of all payments made towards any Division 293 tax assessments while a temporary resident in Australia.
If the individual becomes a permanent resident during an income year, and a payment is made towards a Division 293 tax liability in that income year, that payment will not be refunded.
How to apply for your refund
To apply for a refund, the individual must apply to the Commissioner in the approved form.
In addition to completing the approved form, the applicant must provide evidence that they have received a departing Australia super payment. Acceptable evidence includes the payment summary provided by the super fund when making the payment, or other evidence that clearly demonstrates the payment had been made and the reason for the payment.