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DASP for Student (500) & Skilled (482) Visas

How international students, temporary skilled workers, and graduate visa holders lock in the 35% tax rate and keep 65% of their super balance.

✍️ By WHM Super Claim Editorial Team • Verified against ATO Statutory Guidelines
📅 Last Updated & Verified: October 2026

What is the DASP tax rate for non-WHM temporary visas? Temporary residents who held Student visas (Subclass 500), Skilled visas (Subclass 482 or 457), Graduate visas (Subclass 485), or other non-WHM visas pay a 35% statutory withholding tax on the taxed element of their super fund—meaning you keep 65% of your balance. However, you MUST claim before your fund transfers the money to the ATO as unclaimed super (~6 months post-departure).

Source: ATO Non-WHM DASP Guidelines Related Guides: 65% WHM Tax Rate | How to Claim Super

1. The 35% Tax Advantage for Non-WHM Visas

Unlike Working Holiday Makers who are taxed at 65%, international students, skilled workers, and graduate visa holders receive significantly more favorable statutory tax treatment.

As long as your super remains held by your superannuation fund, withholding tax is capped at 35% for the taxed element.

2. Five Detailed Financial Scenarios

Scenario 1: International Student (500 Visa) — Pure 35% Rate

Anika studied in Brisbane on a 500 visa and worked part-time, accumulating $10,000 in REST super. She claimed 2 months after returning to India.

Gross Balance$10,000.00
35% Statutory Tax−$3,500.00
Net Cash Received$6,500.00
Scenario 2: Skilled Nurse (482 Visa) — High Balance Claim

David worked 3 years as a nurse in Sydney on a 482 visa, accumulating $35,000 in AustralianSuper.

Gross Balance$35,000.00
35% Statutory Tax−$12,250.00
Net Cash Received$22,750.00
Scenario 3: WHM (417) to Student (500) — Single Account Trap (65% Tax)

Marco held a 417 WHM visa for 1 year, then switched to a 500 Student visa for 2 years, keeping all $20,000 of super in the same fund account.

Gross Balance$20,000.00
65% Tax (WHM Rule Applied)−$13,000.00
Net Cash Received$7,000.00

⚠️ Because the account contained WHM contributions, the ATO applied 65% to the ENTIRE account.

Scenario 4: WHM (417) to Student (500) — Separate Accounts Pro Strategy ($4,500 Saved)

Elena held a 417 visa ($5,000 in Fund A), then opened a brand new fund (Fund B) for her Student visa ($15,000 in Fund B).

Fund A ($5,000 @ 65% WHM Tax)$1,750 Net
Fund B ($15,000 @ 35% Ordinary Tax)$9,750 Net
Total Combined Cash$11,500.00

✅ Opening a separate super account for her student visa saved Elena $4,500 in tax!

Scenario 5: Non-WHM Visa Holder Delays Past 6 Months (ATO Trap)

Ken held a 482 visa with $20,000 in super but forgot to claim for 8 months after departure. His money transferred to the ATO as unclaimed super.

Gross Balance$20,000.00
ATO-Held Rate (65% Jumps from 35%)−$13,000.00
Net Cash Received$7,000.00

⚠️ Waiting past 6 months cost Ken $6,000 in extra statutory tax!

3. Action Plan for Student & Skilled Workers

  1. Separate Non-WHM Super: If you are transitioning from a Working Holiday visa to a Student or Skilled visa, open a new super account for your new employment.
  2. Set a 90-Day Calendar Reminder: Submit your DASP application within 3 months of leaving Australia to ensure your funds do not transfer to the ATO.
  3. Log into myGov Before Flying Home: Check all active super funds attached to your TFN while you still have access to your Australian phone number.

Check Your 35% Payout & Deadline

Use our live calculator to see your net payout at 35% tax and check your exact ATO transfer deadline date.

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