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newaccount(Initiate)Initiate
28 Oct 2021

Dear officer, According to the ruling of Departing Australia superannuation payment (DASP), someone will be taxed 35% on Taxable component taxed element and 45% on Taxable component untaxed element, but what if the person with permanently visa leave Australia now without withdrawing the super and get back here when she is older than 65(she is not permanent resident at that time) and withdraw the Super at that time? Will she be taxed at that time or not?

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865 views
3 replies

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RenATO(Community Support)Community Support
29 Oct 2021

Hi @newaccount,


You can't claim DASP if you visa is still active. The conditions for claiming DASP is that you've left Australia and your working visa has either expired or been cancelled.


This means when you draw your super out as part of DASP, the tax rate and the conditions of withdrawal will always be the same.


If the returning individual becomes a permanent resident of Australia then the standard rules to access their super apply. You can read more on this under "When you can access your super" and "Withdrawing your super and paying tax".

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Most helpful reply

RenATO(Community Support)Community Support
29 Oct 2021

Hi @newaccount,


You can't claim DASP if you visa is still active. The conditions for claiming DASP is that you've left Australia and your working visa has either expired or been cancelled.


This means when you draw your super out as part of DASP, the tax rate and the conditions of withdrawal will always be the same.


If the returning individual becomes a permanent resident of Australia then the standard rules to access their super apply. You can read more on this under "When you can access your super" and "Withdrawing your super and paying tax".

newaccount(Initiate)Initiate
29 Oct 2021

Then what about the person become a person without valid visa when she is 65 years old in the future? Will she be taxed at that time? Thank you. Best Regards.

BlakeATO(Community Support)Community Support
2 Nov 2021

Hi @newaccount


If the visa expires (assuming all other eligibility points are met), but the person is above their preservation age, they can access their super in one of two ways:

  • A DASP, which still holds the same tax rules no matter their age
  • Under normal retirement conditions as an income stream or lump sum.

The tax rate for an income stream or lump sum depends on the age when they withdraw the payment, but for someone above 60, only the taxable component (untaxed element) would be taxed. In a DASP, both taxable components are taxed. Also, for income streams or lump sums, the tax rate would be their marginal rate (though there are additional conditions for lump sums). For DASP, the tax rate is between 35% and 65%, depending on the element and the visa type.


You can read about how tax applies to your super on our website.

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Departing Australia superannuation payment (DASP) | ATO Community