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  • Departing Australia Superannuation Payment (DASP) for working holiday makers

    From 1 July 2017 a new Departing Australia superannuation payment (DASP) tax rate is introduced for working holiday makers (WHM). This means you'll need to identify whether a member was a WHM when processing DASP applications.

    WHM are temporary residents who hold:

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

    Where a DASP is made on or after 1 July 2017 and includes amounts attributable to super contributions made while the member held a WHM visa, you'll have to apply the DASP WHM tax rate. This rate is 65% for both taxed and untaxed elements of the taxable component of the DASP.

    See also:

    Last modified: 12 Sep 2017QC 52636