TaxCheckNow Research Team · TaxCheckNow
TaxCheckNow publishes what the ATO states, with the figure and the source attached. This page answers one question about Superannuation Tax When Leaving Australia (DASP), and every number on it is traceable to the source linked at the end.
The answer
The ATO states that, generally, you can claim a DASP if all the following apply: “you accumulated superannuation while working in Australia on a temporary resident visa issued under the Migration Act 1958 (excluding Subclasses 405 and 410)”; “your visa has ceased to be in effect (expired or cancelled)”; “you have left Australia and you do not hold any other active Australian visa”; and “you’re not an Australian or New Zealand citizen, or a permanent resident of Australia”. A permanent resident of Australia is therefore outside those conditions, and a person who accumulated super on a temporary resident visa, whose visa has ceased and who has left Australia, may be within them. The ATO also states: “You can only submit a DASP application when you’ve left Australia and do not hold an active visa.”
The governing reference is Superannuation Industry (Supervision) Regulations 1994 reg 6.20A.
Regulation 6.20A of the Superannuation Industry (Supervision) Regulations 1994 applies where the member “was a temporary resident”, “is not an Australian citizen, New Zealand citizen or permanent resident”, “has left Australia” and “the member’s visa has ceased to be in effect”; on a request from the member the benefits “must be cashed”. The Migration Act 1958 is the Act under which the temporary resident visa was issued — the ATO states eligibility requires that “you accumulated superannuation while working in Australia on a temporary resident visa issued under the Migration Act 1958” — and is not the instrument that governs the payment.
The numbers
The ATO sets the following. ATO transfer threshold — time since departure: 6 months. Super value threshold — certified ID copies required at $5,000 or more: $5,000.
| What it measures | Value | Role |
|---|---|---|
| ATO transfer threshold — time since departure | 6 months | threshold |
| Super value threshold — certified ID copies required at $5,000 or more | $5,000 | threshold |
Worked example
ATO transfer threshold — time since departure. A former temporary resident left Australia some time ago and is unsure whether their super is still held by their fund or has already been transferred to the ATO. They want to know at what point the transfer to the ATO may occur.
If it has been 6 months or more since departure AND the visa has ceased, the fund may transfer the super to the ATO as unclaimed super money — at that point the claimant would apply to the ATO rather than the fund.
Super value threshold — certified ID copies required at $5,000 or more. A claimant whose super money is valued at $5,000 or more asks whether they need to arrange certified identification documents before leaving Australia.
Where the value of the super money is $5,000 or more, the super fund “may require certified copies of your proof of identification documents”. On the online route a Certification of Immigration Status is not needed “unless directed by your super fund”; on the paper route one “may” be required. The ATO states “It's much easier to certify documents while you are in Australia” and recommends arranging this before leaving.
How this plays out
The same rule produces different outcomes depending on which conditions are met. Each case below pairs the condition with the result the ATO publishes for it:
Case 1.
- Applies when: The claimant has not yet left Australia, or still holds an active Australian visa.
- Outcome: No DASP application can be submitted yet. The ATO “strongly recommend[s] you get all the information you need and start your application before you leave”, and an online application “can be started and saved while you are still in Australia”.
Case 2.
- Applies when: It has been the required period or more since the claimant left Australia AND the visa has ceased — both conditions for ATO transfer are satisfied.
- Outcome: The fund will transfer the super to the ATO as unclaimed super money, and the claimant “may be able to claim ATO-held super as DASP”. The ATO’s two routes are separate: the DASP online application system covers “both super fund and ATO-held super”, while the paper route for ATO-held super is the “Application for payment of ATO-held superannuation money (NAT 74880)” sent to the ATO.
Case 3.
- Applies when: The value of the claimant’s super money is $5,000 or more.
- Outcome: On either route the super fund “may require certified copies of your proof of identification documents”. On the online route a Certification of Immigration Status is not needed “unless directed by your super fund”, because the DASP online system “will automatically confirm your immigration status online with the Department of Home Affairs”. On the paper route, “paper applications to super funds may require a Certification of Immigration Status from Home Affairs, which charges a fee to issue this certificate”. The ATO recommends certifying documents before leaving Australia.
Case 4.
- Applies when: The value of the claimant’s super money is less than $5,000.
- Outcome: On the paper route the claimant “can provide evidence that you have left Australia and your visa has expired without completing the Certification of Immigration Status”. The fund may still “ask you for a Certification of Immigration Status from Home Affairs before they can process your application”, so the claimant should ask the fund what evidence it needs.
The source
it has been 6 months or more since you left Australia
- Departing Australia superannuation payment (DASP) | Australian Taxation Office
- Superannuation Industry (Supervision) Regulations 1994, reg 6.20A — Federal Register of Legislation (compilation 1 July 2026)
- Superannuation (Departing Australia Superannuation Payments Tax) Act 2007 — Federal Register of Legislation (Compilation No. 5, 2 December 2016)
Figures verified against Departing Australia superannuation payment (DASP) on 21 April 2026.
Check your own position
Open the Superannuation Tax When Leaving Australia (DASP) calculator to see which outcome applies to your circumstances.
TaxCheckNow is a publisher, not an adviser. This page states what the ATO publishes; it is not advice about your situation.
Check your own position