When you leave Australia after working on a temporary visa, you are generally entitled to claim back the superannuation your employer contributed on your behalf. This claim is made through a departing Australia superannuation payment (DASP). What surprises many people is that the tax withheld from that payout is not a flat rate – it varies significantly depending on the type of visa you held and, in particular, whether you worked as a Working Holiday Maker (WHM). In some cases, the ATO withholds the overwhelming majority of your accumulated super balance. Understanding exactly why that happens – and what determines which rate applies to you – is the practical focus of this article.
TL;DR
- A departing Australia superannuation payment (DASP) lets eligible temporary residents withdraw their super after leaving Australia permanently [3].
- The tax rate withheld from your DASP depends directly on the visa type you held while working in Australia [6].
- Most temporary residents face a 35% withholding tax on the taxed element of their DASP from a taxed fund in the 2024-25 financial year [4].
- Working Holiday Makers face a much higher withholding rate – legislated at 65% on the taxed element in the 2024-25 financial year [5] [4].
- Former temporary residents who paid Division 293 tax may be eligible to apply to the ATO for a refund of that Division 293 tax after their DASP is paid [1].
What Is a Departing Australia Superannuation Payment (DASP)?
A departing Australia superannuation payment is a withdrawal mechanism that allows former temporary residents to access their accumulated Australian superannuation balance after they have left the country and their visa has expired or been cancelled [3]. This article contains general information only. For advice on your individual circumstances, consult a Registered Australian Tax Agent. It exists because temporary residents are not entitled to access super at retirement age in the same way that Australian citizens and permanent residents are – so a separate exit pathway was created.
To be eligible for a DASP when you make a super claim leaving Australia, you must meet all of the following conditions [3] [6]:
- You entered Australia on a temporary visa (not a permanent resident or citizen).
- You have since departed Australia.
- Your visa has expired or been cancelled.
- You are not an Australian or New Zealand citizen, and not an Australian permanent resident.
Applications can be made directly through the ATO’s online DASP application system or via your superannuation fund, depending on whether the funds have already been transferred to the ATO as unclaimed super [6].
Why Does Your Visa Type Determine the Tax Rate Withheld?
Building on the eligibility framework above, the more consequential question for most claimants is not whether they can receive a DASP – it is how much of it they will actually keep. Australian superannuation funds are required to withhold tax when making a DASP payment, and the rate applied depends specifically on the visa subclass under which you worked [2].
The tax treatment diverges at one critical fork: were you a Working Holiday Maker, or were you on a different temporary visa category (such as a student visa, skilled worker visa, or other temporary work visa)? Parliament has deliberately legislated different rates for these two groups [4] [5].
| Visa Category | DASP Tax Rate (Taxed Element, Taxed Fund, 2024-25 FY) |
|---|---|
| Standard temporary resident (non-WHM) | 35% [4] |
| Working Holiday Maker (subclass 417 or 462) | 65% on the WHM component [4] [5] |
| Untaxed element (from untaxed fund) | Higher rates apply regardless of visa type [4] |
The rationale behind the WHM rate is a policy one: Australian regulators and successive governments have taken the view that Working Holiday Makers – who benefit from a concessional tax entry into the country – should not benefit equally from the superannuation concession on exit [5]. Whether or not you agree with that policy position, it is legislated and it applies.
What Happens If You Held Both a WHM Visa and Another Temporary Visa?
A related but distinct question arises for people who held multiple visa types during their time in Australia – for example, someone who started on a Working Holiday visa (subclass 417) and later transitioned to a skilled worker visa. This is more common than many people realise, particularly among European and UK nationals who use a Working Holiday visa as an entry pathway before finding sponsored employment.
In this scenario, the tax treatment is determined by whether any WHM visa contributions are held in the same super account. According to the ATO, if a DASP payment includes any super contributions made while holding a Working Holiday Maker visa, the 65% WHM tax rate applies to the entire payment balance. Contributions from a subsequent skilled worker visa do not attract the standard 35% rate if they are held in the same super account as the WHM contributions.
This makes it genuinely important to know your contribution history and understand how your super balance is structured. If you do not understand how your super balance is apportioned, you may assume you owe more tax than you do – or less.
Is There Any Way to Recover Tax Overpaid on a DASP?
Stepping back from the withholding mechanics, a separate concern is the Division 293 tax that some higher-income temporary residents paid while working in Australia. Division 293 is a surcharge on concessional (pre-tax) super contributions for individuals whose income plus contributions exceed a threshold that varies by financial year.
The important detail here: if you paid Division 293 tax while in Australia and subsequently received a DASP, you may be eligible to apply to the ATO for a refund of that Division 293 tax [1]. This is distinct from the DASP application itself, and many former temporary residents are unaware it exists. The refund claim requires proof of identity and documentation confirming the DASP was paid [1]. Eligibility depends on your individual circumstances – consult a Registered Australian Tax Agent to determine whether a refund applies to you.
Frequently Asked Questions
Can I claim my super before I leave Australia?
No. DASP applications can only be submitted after you have departed Australia and your temporary visa has expired or been cancelled [3]. You cannot lodge a DASP claim while still in the country.
How long does a DASP application take to process?
Processing times vary. Applications lodged through the ATO’s online system for funds already transferred to the ATO as unclaimed super are typically faster than claims made directly to a super fund [6]. Allow several weeks as a general guide, though timelines differ by fund and circumstances.
Is the 35% withholding rate negotiable or reducible?
No. The withholding tax rates on DASP are set by legislation and are not negotiable [4]. The rate applicable to your visa type is applied by the paying fund before the funds reach you.
What if my super is held by the ATO as unclaimed super rather than a fund?
If your super has been transferred to the ATO as unclaimed super (which occurs after a period of inactivity), your DASP application is made directly to the ATO rather than to a private super fund [6]. The same withholding tax rules apply.
Do New Zealand citizens qualify for a DASP?
No. New Zealand citizens are specifically excluded from DASP eligibility, as they hold a special visa status in Australia that is treated differently from other temporary visa holders [3].
Can Australian permanent residents claim a DASP?
No. DASP is only available to former temporary visa holders. Australian citizens and permanent residents access their superannuation through the standard preservation and retirement access rules, not through the DASP pathway [3].
Does the DASP affect my Australian tax return?
The DASP itself is a final withholding tax arrangement – meaning the tax is withheld at source and you generally do not include the DASP amount in an Australian income tax return. However, if you have other Australian-sourced income in the same year, you may still have lodgment obligations. A Registered Australian Tax Agent can confirm what applies to your specific situation.
About ODIN TaxODIN Tax is Australia’s specialist tax agent practice dedicated exclusively to Australian expats and non-residents, and is a Registered Australian Tax Agent. Operating as part of the ODIN Group from headquarters in Hong Kong, ODIN Tax has served more than 10,000 Australian expats across 40+ countries, covering everything from DASP processing and tax residency determinations to CGT advice and overdue lodgment management. Led by Tax Director Pau Lam with over 10 years of specialist expat tax experience, ODIN Tax holds a 4.9 out of 5 Google rating from 330+ verified client reviews. For temporary residents and departing workers navigating the Australian super system, ODIN Tax brings both the technical knowledge and the real-world expat context that generalist accountants routinely miss.
Unsure how your visa history affects the tax withheld from your DASP – or whether you may be owed a Division 293 refund?
Speak with a Registered Australian Tax Agent who specialises in exactly these situations.
References
- Pardon Our Interruption (www.unisuper.com.au)
- Withdrawing your super as a temporary resident – AMP (www.amp.com.au)
- Departing Australia Superannuation Payment (DASP) Explained | Rest Super (rest.com.au)
- Superannuation access by temporary residents (www.exfin.com)
- Chapter 1 – Parliament of Australia (www.aph.gov.au)
- How to Claim Your Super When Leaving Australia: DASP Guide (2026) (www.taxbne.com.au)
