Superannuation – CRT Alert 002/2013

 

Changes that impact departing Australia superannuation payment (DASP) claims using a paper application form

The Department of Immigration And Citizenship (DIAC) recently informed the ATO that from 1 December 2012, Customs will no longer automatically issue port and date stamps in passports of persons departing Australia. From this date, people wanting a departure date stamp in their passport, will need to specifically request the stamp at the time they exit Australia.

What this change means for Funds and temporary resident members

When temporary resident members lodge a DASP claim with a fund and the withdrawal benefit is less than $5000; they are required to provide either:

n (a) a copy, or evidence, of a visa showing that the member was a temporary resident but the member's temporary visa has ceased to be in effect; and (b) a copy of the member's passport showing that the member has left Australia (in accordance with Paragraph 2(a) and (b) of Regulation 6.20A of the Superannuation Industry (Supervision) Regulations(SISR) 1994 , or

n a Certification of Immigration Status (form 1194) issued by DIAC (in accordance with Paragraph 3 of Regulation 6.20A of SISR .

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Customs’ decision to no longer automatically issue departure stamps in passports means that unless the temporary resident specifically requests their passport is stamped when leaving Australia they will not satisfy Paragraph 2 (b) of Regulation 6.20A of SISR.

If you receive DASP paper claims for withdrawal benefits of less than $5000 from temporary residents who have not requested passport departure stamps when leaving Australia, you should direct them to claim via the ATO’s DASP online application system. DASP online is a free service, which includes online verification of their immigration status with DIAC.

Alternatively, they can apply to DIAC to supply the fund with a Certification of Immigration Status (form 1194) if still intending to apply on paper, but should be advised that DIAC charge a fee for supplying this form.

If you have contact with temporary resident members before they leave Australia, we suggest you encourage them to use the ATO’s free DASP online application system. However, if they choose to claim DASP using a paper application, and their withdrawal benefit is less than $5000, they will need to request a passport stamp on departure, or apply to DIAC for a Certification of Immigration Status (form 1194).

Temporary residents with benefits of $5,000 or more are not impacted by this change as they do not have the option provided by Paragraph 2(b) of Regulation 6.20A of SISR. They must provide the Trustee with a Certification of Immigration Status (form 1194) from DIAC. These members also have the option of claiming using DASP online to avoid applying for the form and paying the fee.

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Temporary residents who want more information about claiming using DASP online should be directed to the following link Temporary residents online application .

Please note - This message has been forwarded for the information of SFWG members / fund trustees / super fund administrators using email addresses held on ATO records for superannuation reporting purposes. Please ensure that this message is escalated to the appropriate area within your organisation for consideration and appropriate action. If this address is no longer appropriate, please notify SuperCRT@ato.gov.au at your earliest convenience.

 

Client Relationship Team

Superannuation Product Management | Client Account Services
Australian Taxation Office

ATO | Working for all Australians  

Email: SuperCRT@ato.gov.au