Not all super funds can pay a departing Australia superannuation payment (DASP).
Trustees can pay a benefit only as allowed under the fund's trust deed.
Also, unfunded public sector super schemes do not have to pay out benefits as a DASP. A member's benefits can also only be paid in the form of a DASP if certain eligibility and evidentiary requirements under the law are met.
A super benefit can only be paid to a fund member when that member has met a condition of release, as set out in SISR Schedule 1.
A benefit payable under SISR Schedule 1 item 103A by the super provider must meet the requirements set out in SISR regulation 6.20A.
Under SISR regulation 6.20A, the super benefit can only be paid to a temporary resident if:
- they are not an Australian citizen, a New Zealand citizen or a permanent resident
- their super interest is in a regulated super fund that is not an unfunded public sector fund
- they were a temporary resident
- their temporary resident visa has ceased to be in effect
- they have left Australia
- a request (or application) including the appropriate information, has been made to their super provider.
If the payment by the provider is made in accordance with SISR regulation 6.20A, the payment is a DASP within the meaning of section 301-170 of the ITAA 1997.
How members can claim DASP
Temporary residents can claim a DASP from you:
- using the DASP online application systemExternal Link
- by downloading and completing the Application for a departing Australia superannuation payment form produced by the ATO, or a similar form produced by you.
A separate DASP application must be completed for each super provider that holds an account for the temporary resident.
A claim must be processed, and a DASP paid, within 28 days of you receiving a request and any additional information you require.
Online claims
When claims are submitted via the DASP online application system:
- you don't need to verify the client's immigration, visa and residency status – we've already done this through an online check with the Department of Home Affairs (Home Affairs)
- if the withdrawal benefit is less than $5,000 you don't need to undertake the client identification procedures required by the Anti-Money Laundering and Counter-Terrorism Financing Act 2006
- you can use the visa information provided in the application, which includes working holiday maker (WHM) visa information, to help determine the appropriate DASP tax rates to apply to the payment.
Registered tax practitioners that have DASP agreements with us (referred to as DASP intermediaries) can also use the DASP online intermediary application system to submit claims on behalf of their clients. When this is the case, the DASP intermediary's name and contact details will also appear on the claim form that you receive.
Funds should check DASP online on a regular basis to see if claims have been submitted for them to action. A new search function has been built to assist funds to search for DASP applications received through DASP Online.
Next step:
Paper claims
The member must provide the following:
- Evidence of their immigration and visa status
- They can apply to Home Affairs for them to issue a Certification of Immigration Status to your fund. They must do this if the withdrawal benefit is $5,000 or more.
- If the withdrawal benefit is less than $5,000 the member has the option to provide evidence that they were the holder of a temporary visa which has ceased to be in effect and a certified copy of their passport with the departure stamp. Passport stamps are not automatically issued on departure from Australia, so it's up to the member to request one when they leave, if they require it.
- If they have not asked for the departure stamp on their passport, they will need to apply to Home Affairs for the Certificate of Immigration Status.
- Proof of identification
- For paper claims fund trustees are required to undertake client identification procedures in accordance with the Anti-Money Laundering and Counter-Terrorism Financing Act 2006 regardless of the value of the withdrawal benefit being claimed.
- Working holiday maker (WHM) visa information
- The Certification of Immigration Status from Home Affairs will include WHM visa information where the member has held a WHM visa. If the member has not provided this certificate, and they have held a WHM visa, they will need to provide visa information on the paper application to determine the appropriate DASP tax rates to apply to the payment.
Authorised representatives may also claim directly from you on behalf of temporary residents using paper applications. In this case, they must provide evidence to satisfy you that they have authority to make the claim, proof of identity for themselves, and the evidence required to support the temporary resident's application.
Next step:
How funds may receive DASP claims and the processing requirements. What happens if temporary residents don't claim their super from their fund.