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Change in tax rate for super payments to Working Holiday Makers

From 1 July 2017, departing Australia superannuation payments (DASPs) made to Working Holiday Makers (WHMs) will be taxed at 65%.

If you hold or have held a 417 (Working Holiday) or 462 (Work and Holiday) visa, you are classified as a WHM.

This change is related to a new income tax rate for WHMs which was introduced by the Australian Government in December 2016.

Your total DASP will be subject to the 65% tax rate where:

  • you hold or have held a 417 or 462 visa and had super contributed for you while working under either of these visas, and
  • DASP is paid to you on or after 1 July 2017.

The 65% rate will apply to your total DASP amount, including any super you may have earned while working under a different visa.

Payments made before 1 July 2017 will be taxed at the current rate, which is 38% for a taxed-element.

DASP applications are generally processed within 28 days. You can only submit an application once you have left Australia and your visa is cancelled or expired. If you are a WHM and are considering submitting a

DASP application, you may want to do so at your earliest convenience to allow super funds with the best opportunity to process and pay your claim.


Griffin & Associates

79 Denham St, Townsville City QLD 4810

Phone 07 4772 6588

Chartered Accountants