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http://www.ato.gov.au/superprofe ... amp;page=1#P19_1069
From 1 July 2002, people who have entered Australia on an eligible temporary resident visa and who later permanently leave Australia, can claim any superannuation they have accumulated. The payment will be subject to withholding tax. The eligible classes of visa are specified in the Superannuation Industry (Supervision) Regulations 1994.
Is this initiative only available to departing temporary residents?
Yes. The measure applies to temporary residents who have left Australia permanently, and who will not retire here or have access to the age pension.
This initiative is not intended to apply to permanent residents of Australia or other individuals who have an option of retiring in Australia and accessing the age pension (for example, New Zealand citizens). Australian citizens, permanent residents and some other individuals who retain these rights, are subject to normal superannuation provisions. |
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