Show download pdf controls
  • Application for payment of ATO-held superannuation money

    If you have superannuation (super) held by us, you can apply for it online or by using the Application for payment of ATO-held superannuation money (NAT 74880).

    On this page:

    Manage your super online

    You can manage your super using our online services. This includes applying for your ATO-held super money and uploading supporting documents.

    To use our online services, you need to create a myGov account and link to the ATO. For more information, visit Keeping track of your super.

    Eligibility criteria

    You can only apply for a payment of your super held by us if you meet at least one of the eligibility criteria outlined in the tables below. If you apply using ATO online services, in most instances we will automatically work out if you are eligible.

    Depending on your circumstances, some eligibility criteria allow you to withdraw your ATO-held super without supporting documentation.

    Where supporting documentation is required, you'll need to provide copies of relevant documents to support your application:

    • Copies of Australian identification documents – such as a passport, birth certificate and driver’s licence don't require certification.
    • Copies of all other original documents must be certified by an authorised person (see Certification of documents).

    Once we have your application and supporting documents, we'll determine which ATO-held super amounts we can pay you.

    If you don't meet the eligibility requirements, you cannot withdraw your ATO-held super. However, you can transfer your account balance to a complying super fund or retirement savings account. This can be done using our online services. If you can't access our online services, contact us to discuss your options.

    ATO-held monies may include:

    • unclaimed super money (USM)
    • superannuation holding account (SHA) special account
    • superannuation guarantee (SG)
    • low income super contributions (LISC) until 30 June 2017
    • low income super tax offset (LISTO) from 1 July 2017
    • super co-contributions (Co-cons).

    Eligibility – without documentation  

    Eligibility

    Withdraw without documentation

    Aged 65 years or older

    You can withdraw USM, SHA special account and SG credits held by us.

    Temporary resident

    You can withdraw super from SHA special account, USM and SG accounts if you have met relevant eligibility requirements.

    The visa information you provide may be checked against information held by the Department of Home Affairs. Your application may take longer to process if your information does not match the information held by them.

     

    Non-member spouse

    You can withdraw USM if the amount relates specifically to credit arising from a splittable non-member spouse payment (split in accordance with a splitting agreement or splitting order).

    Note: The ability to make a claim as a non-member spouse does not guarantee eligibility.

    USM related to non-member spouses is generally from deceased estates – see Third-party applicant supporting documentation.

    Amounts less than $200

    You can withdraw USM if the account balance just prior to withdrawal is less than $200.

    If you have SHA special account credit, you may be able to withdraw it – refer to Eligibility with documentation.

    Inactive account for 10 consecutive financial years

    You can withdraw SHA special account inactive credit held by us.

     

    Retired having reached preservation age and have no active eligible super account

    You can withdraw Co-cons, LISC and LISTO credits held by us.

     

    Eligibility – with documentation

    Eligibility

    Withdraw with documentation

    Retiring due to permanent incapacity or invalidity, or disability

    You can withdraw Co-cons, LISC, LISTO, SHA special account and SG if you provide the following documentation:          

    • evidence that you are no longer in employment and the employment stopped because of the disability
    • certificates from two registered medical practitioners, stating that your disability is likely to result in you being unable ever to be employed in a capacity to which you were reasonably qualified because of your education, training or experience.

    Note: One certificate signed by two registered medical practitioners is sufficient.

    Receiving Australian Government income support payments (excluding Austudy payments or Youth Allowance to a person who is undertaking full-time study)

    You can withdraw SHA special account if you provide one of the following:          

    • written evidence from the department or agency that administers your payments, showing you have received payments for a continuous period of 26 weeks and are still receiving the payment at the time of this application
    • written evidence from the department or agency that administers your payments, showing you have received payments for at least 39 weeks since you turned 55 years old. Payments can be for one continuous period of at least 39 weeks or a number of periods that add up to at least 39 weeks.

    Note: One example of an acceptable document is a Q230  letter from Services Australia.

     

    Withdrawing amounts under $200

    You can withdraw SHA special account if you have ceased employment with all depositors and you provide one of the following for each former employer who deposited amounts on your behalf in SHA special account, or paid the Commissioner of Taxation an amount of SG shortfall that was deposited into the SHA special account:        

    • a letter from the employer, stating your employment has terminated
    • a statement of termination payment
    • a payment summary showing an employment termination payment
    • an Employment Separation Certificate from Centrelink
    • alternatively, a statutory declaration stating your employment has been terminated.

    Note: The withdrawal of an account balance of less than $200 is only allowed if your SHA special account balance is not attributable to amounts of Co-cons, LISC and LISTO.

    Aged 55 years or older and a non-resident

    You can withdraw SHA special account if you are not in employment or employed but the duties are performed wholly or principally outside Australia and you provide one of the following:         

    • a statutory declaration from you or your overseas employer
    • a copy of your visa
    • proof of overseas residency (a lease or proof of purchase of property)
    • a copy of proof that your Australian property has been sold or is being leased on a long-term basis.

     

    Diagnosed as having a terminal medical condition

    You can withdraw ATO-held super money if you have a terminal medical condition. This provision applies if:        

    • two registered medical practitioners have certified, jointly or separately, that you suffer from an illness or injury likely to result in death within a period (certification period) no more than 24 months after the date of the certification
    • at least one of the registered medical practitioners is a specialist practising in an area related to your illness or injury
    • the certification period for each of the certificates has not ended.

    Note: One certificate signed by two registered medical practitioners is sufficient.

    ATO-held super for temporary residents

    Temporary residents can use our Departing Australia Superannuation Payment (DASP)External Link online application system to claim ATO-held super after leaving Australia.

    The DASP online application system also allows you, or your authorised intermediary, to:

    • view your super accounts reported to us if you provide your TFN
    • apply for your ATO-held super.

    If you're not able to lodge online, use the Application for payment of ATO-held superannuation money (NAT 74880, PDF, 241KB)This link will download a file.

    Note: There are eligibility requirements you will need to meet to claim your DASP.

    See also:

    Proof of identity or authority for third-party applicants

    If you wish to claim super held by the ATO on behalf of the account holder, you must provide certified copies of the documents listed in the table below as proof of authority or proof of identity with your application.

    We may contact you for more information so we can assess whether payment of the ATO-held super can be made to you.

    The Commissioner is required by law to pay unclaimed super amounts owed to a deceased person or beneficiary named under a valid binding death nomination. If there is no valid nomination, the super must be paid to the person's legal personal representative.

    Note: Assessment of a third-party claim in a deceased estate matter may be delayed while we seek information from super funds regarding the account holder's nomination of beneficiaries.

    Eligibility and documentation to support third-party claims 

    Eligibility

    Documentation required to support a third-party claim

    Account holder is deceased

    If the ATO has formal notification of death from Births, Deaths and Marriages, a copy of the death certificate will not be required.

    Legal personal representative

    A legal personal representative is an executor or administrator with grant of probate or letters of administration. You need to provide the death certificate, plus one of the following documents (or the equivalent court document if this is granted in a foreign jurisdiction):   

    • probate
    • letters of administration
    • notice of public trustee.

    Other third parties

    We may not be able to disclose information or release superannuation in the absence of probate or letters of administration.

    Executor without grant of probate

    If you are the executor but do not have grant of probate, you need to provide all of the following:

    • the death certificate
    • a copy of the will (where it notifies appointment of an executor)
    • documentation outlining the reason why probate is not being sought.

    Family member

    If you are a family member of the deceased, you need to provide both of the following:

    • the death certificate
    • documentation proving that you have authority to act on behalf of the deceased estate or have taken on this role.

    Potential beneficiary     

    If you are a potential beneficiary, you need to provide:

    • the death certificate
    • documentation identifying other potential beneficiaries and their relationship to the deceased, and
    • one or both of the following, whichever is applicable    
      • a binding death nomination letter, with the expiry date, from the super fund
      • a letter from the super fund confirming your entitlement as a beneficiary.
       

     

    Other – including authorised agent or intermediary for a temporary resident who is not deceased

    • Provide a copy of one of the following documents to prove your authority to act on behalf of the account holder        
      • power of attorney
      • notice of public trustee
      • notice of appointment of a representative
      • any other formal notice or legal document that states your authority to act on behalf of the account holder.
       

     

    Proof of identity

    Note: Do not send originals and do not use pins or staples

    You must provide a copy of one of the following documents listed below to prove your identity, except if you are acting for a public trustee:

    • current Australian drivers licence issued under state or territory law
    • current Australian passport
    • current overseas passport
    • birth certificate or birth extract
    • citizenship certificate issued by the Australian Government
    • citizenship certificate issued by the New Zealand Government
    • pensioner concession card issued by Centrelink that entitles you to financial benefits.

    Certification of documents

    Note: Do not send originals and do not use pins or staples.

    Copies of Australian identification documents such as a passport, birth certificate and Australian driver’s license do not require certification.

    You must have copies of all other original documents certified by an authorised person from the list below.

    The authorised person certifying your documents must sight the originals and certify on the copies that each page is a true copy by writing or stamping ‘certified true copy’, followed by:

    • their signature
    • their printed name
    • their qualification (for example, Justice of the Peace)
    • the date.

    In Australia, you can have copies of your documents certified by a:

    • barrister
    • solicitor
    • doctor
    • judge
    • Justice of the Peace
    • minister of religion (who is authorised to celebrate marriages)
    • police officer
    • bank, building society or credit union officer with at least five years’ service
    • sheriff’s officer
    • Commissioner for Declarations (Queensland)
    • Commissioner for Oaths (Northern Territory)
    • Commissioner for Declarations (Tasmania).

    In Australia, if the original document is not written in English, you must have an approved translation service (for example, the Department of Home Affairs, an appropriate embassy or professional translation service) provide you with an official true and correct written translation of the document. You must then provide a certified copy of the written translation.

    If you are outside Australia, you can have copies of your documents certified by staff at an Australian:

    • High Commission
    • Consulate.

    If you are outside Australia and none of the above are available to certify a document, we may consider other forms of certification on a case-by-case basis. For more information about certification of documents while you are outside Australia, see Copies of documents – applicants outside Australia.

    The following people are authorised to certify your identity documents outside Australia:

    • notary publics
    • Justice of the Peace
    • judge of a court
    • registrar or deputy registrar of a court.

    If you've changed your name

    If you have changed your name, you need to provide proof, for example, a marriage certificate, deed poll or change of name certificate from the Births, Deaths and Marriages Registration Office of an Australian state or territory or equivalent in your country.

    Former temporary residents must provide certified copies of documentation to verify a name change if their name has changed from what was listed on their passports or visas.

    Aboriginal and Torres Strait Islander people

    For information regarding specific alternative identification requirements for third-party applicants, phone the Indigenous Helpline on 13 10 30 (8am to 6pm, Monday to Friday, except public holidays).

    For more information and other phone services, contact us.

    Paper application

    Completing the paper application

    If you are eligible to apply for ATO-held super but can't apply via our online services, complete the paper application and return it to us. This form may take some time for us to process.

    Note: Do not send original supporting documentation and do not use pins or staples on a paper form.

    How to lodge your application

    Keep a copy of this paper application for your records and send the original, together with copies of your supporting documents to us at:

    Australian Taxation Office
    PO Box 3578
    ALBURY NSW 2640

    More information

    For more information about ATO-held super:

    • visit ATO-held super
    • contact us by phone          
      • on 13 10 20 between 8.00am and 6.00pm, Monday to Friday if you are in Australia
      • on +61 6216 1111 between 8.00am and 5.00pm, Monday to Friday (Australian Eastern Standard Time or Eastern Daylight-saving Time) and ask to speak to Superannuation enquiries if you are outside Australia
      • translating and interpreting service – if you do not speak English well and need help from the ATO, phone the Translating and Interpreting Service on 13 14 50 or if you are calling from overseas, phone +61 3 9268 8332 and ask for help to speak to ATO Superannuation enquiries.
      • if you are deaf or have a hearing or speech impairment and have access to the appropriate TTY or modem equipment, contact the National Relay Service on 13 36 77, then ask for ATO superannuation enquiries on 13 10 20. For more information, go to relayservice.gov.auExternal Link.
       
    Last modified: 21 May 2021QC 52697