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.

Get it done

Download the form Division 293 Tax – refund or debt release application for former temporary residents (NAT 74727, PDF, 412KB).

End of get it done

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.

    Last modified: 06 May 2015QC 36275