What is DASP? A Departing Australia Superannuation Payment (DASP) is the legal mechanism established by the Australian Taxation Office (ATO) allowing temporary residents to claim back superannuation paid by Australian employers after permanently leaving Australia and expiring or cancelling their temporary visa.
1. The Legal Framework & Legislative History
Under Australian employment law (Section 23 of the Superannuation Guarantee (Administration) Act 1992), employers are legally obligated to contribute 12.0% of an employee's Ordinary Time Earnings (OTE) into an approved superannuation fund.
Because temporary visa holders cannot remain in Australia until retirement age (60–67), Commonwealth Parliament established the DASP regime. Key legislative milestones include:
- 2002 Temporary Resident Provisions: Formalized DASP enabling non-citizens to withdraw accrued super upon permanent departure.
- 2008 Unclaimed Superannuation Money Act Reforms: Mandated that super funds transfer accounts of former temporary residents to the ATO if unclaimed after 6 months.
- 2016 Working Holiday Maker Reform: Enacted a dedicated statutory 65% withholding tax bracket specifically for 417 and 462 visa holders.
2. DASP Eligibility Criteria
To qualify for a DASP refund, you must satisfy four strict conditions:
- ✅ 1. Temporary Visa Holder: You accumulated super while working under an eligible temporary visa (e.g., 417, 462, 500, 482, 485).
- ✅ 2. Left Australia: You have physically departed Australia and crossed border control.
- ✅ 3. Inactive Visa Status: Your temporary visa has officially expired or been formally cancelled via ImmiAccount.
- ✅ 4. Not an AU/NZ Citizen: You are not an Australian citizen, New Zealand citizen, or Permanent Resident.
3. Statutory Withholding Tax Rates Overview
| Visa / Account Type | Statutory Withholding Tax | You Keep |
|---|---|---|
| Working Holiday Maker (417 & 462) Account | 65.0% | 35.0% |
| Student (500) / Skilled (482) Fund Account | 35.0% | 65.0% |
| ATO-Held Unclaimed Super (All Visas) | 65.0% | 35.0% |
For deep dives into specific tax rates, read our dedicated 65% WHM Tax Rate Guide or 35% Non-WHM Guide.
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