Refund of Division 293 for former temporary residents

You're entitled to a refund of any Division 293 tax paid if all the following apply:

• you made a Division 293 tax payment
• you receive a departing Australia super payment
• you apply to the Commissioner of Taxation in the approved form for the refund.

Amount of the refund

Your refund will be the sum of all payments you made towards any Division 293 tax assessments while a temporary resident in Australia.

If you become a permanent resident during an income year, and you make a payment towards a Division 293 tax liability that income year, your payment won't be refunded.

How to apply for the refund

To apply for a refund, you must apply to us in the approved form – Division 293 Tax – refund or debt release application for former temporary residents (NAT 74727).

You must also provide evidence you received a departing Australia super payment. Acceptable evidence includes the payment summary provided by your super fund when making the payment, or other evidence clearly demonstrating the payment was made and the reason for the payment.