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  • Departing Australia superannuation payment (DASP)

    Use PAYG payment summary – departing Australia superannuation payment (DASP) if you are a super fund, approved deposit fund (ADF) or retirement savings account (RSA) provider, and all of the following apply to your member:

    • they are an eligible temporary resident who has left Australia
    • they want to access their super (subject to withholding tax)
    • they have applied to you to have their super released.

    We do not produce a form for this payment summary. However, you can provide a ‘free-format’ payment summary, such as a receipt, remittance advice or similar document, to your payee.

    The receipt, remittance advice or similar document you provide to your payee must contain the following information:

    • your business name, ABN and branch number – if applicable
    • your payee's name
    • the financial year in which the withholding payments were made
    • the payment components of the DASP, which include
      • capital gains tax exempt component
      • non-qualifying component
      • undeducted contributions
      • concessional component
      • pre-July 1983 component
      • post-June 1983 untaxed element
      • post-June 1983 taxed element
      • post-June 1994 invalidity component
       
    • total amount of tax withheld
    • net payment amount
    • date of payment
    • the name of the contact person and contact phone details
    • the name of the authorised signing officer
    • the wording 'For information about your privacy, go to ato.gov.au/privacy'
    • your payee's ABN or TFN – if known.

    If you know your payee's TFN, you must include the following statement:

    The Taxation Administration Act 1953 authorises your payer to ask you to provide your tax file number (TFN). While it is not compulsory to provide your TFN to your payer, they may have withheld at a higher rate if you did not. We will use your TFN to identify you in our records.

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    Last modified: 29 Apr 2019QC 18651