Glossary & Visa Types
ALITAX · Bilal Jivraj — Registered Tax Agent 25287564. Original guidance from 10+ years of DASP and tax casework.
Quick reference for the terms used throughout this guide, plus visa types and how they connect to the tax and DASP rules.
Key terms
DASP↓
Departing Australia Superannuation Payment — your super claimed after leaving on a temporary visa.
TFN↓
Tax File Number — your unique identifier with the ATO and super funds.
ATO↓
Australian Taxation Office — the government body that administers tax and super.
Super / Superannuation↓
Australia’s compulsory retirement savings system; your employer pays it on top of your wages.
Medicare levy↓
A 2% tax that most Australian residents pay to fund the public health system. Temporary visa holders not entitled to Medicare can claim an exemption.
BSB↓
Bank State Branch number — a 6-digit code identifying an Australian bank branch.
SWIFT / BIC↓
An international bank code used for overseas transfers.
IBAN↓
International Bank Account Number — used in Europe and some other regions for international transfers.
WHM↓
Working Holiday Maker — visa subclass 417 or 462.
NDA↓
Non-Discrimination Article — a clause in certain tax treaties that may let WHMs from those countries be taxed as residents.
NAATI↓
National Accreditation Authority for Translators and Interpreters — documents not in English must be translated by a NAATI-accredited translator.
RHCA↓
Reciprocal Health Care Agreement — agreements with 11 countries giving visitors partial Medicare access.
Certified copy↓
A photocopy of a document that an authorised person has verified as a true copy of the original, with their signature, date and profession.
Stat dec↓
Statutory declaration — a sworn legal statement witnessed by an authorised person (can be done remotely by video link).
myGov↓
The Australian Government’s online portal linking to ATO, Medicare, Centrelink and other services.
VEVO↓
Visa Entitlement Verification Online — check your visa status and conditions.
TPB↓
Tax Practitioners Board — the body that registers and regulates tax agents in Australia.
IPA↓
Institute of Public Accountants — a professional accounting body.
Visa types & their tax/DASP rules
Subclass 485↓
Temporary Graduate visa — for recent graduates; usually a tax resident; DASP at 35%.
Subclass 500↓
Student visa — for international students; usually a tax resident; DASP at 35%.
Subclass 482↓
Temporary Skill Shortage (sponsor) visa — employer-sponsored; usually a tax resident; DASP at 35%.
Subclass 457↓
Old employer-sponsored visa (replaced by 482) — same tax treatment as 482.
Subclass 417↓
Working Holiday visa — special WHM tax rate (15%); DASP at 65%.
Subclass 462↓
Work and Holiday visa — same tax treatment as 417.
Subclass 444↓
Special Category (New Zealand) visa — super transfers to KiwiSaver, not a standard DASP.
PALM visa↓
Pacific Australia Labour Mobility scheme — short-term usually foreign resident; long-term usually resident; DASP at 35%.
Protection visa↓
Holders generally have Medicare access, so usually cannot claim Medicare levy exemption. Can still claim super and tax.
Permanent Resident↓
Generally not eligible for DASP while PR is active — but can claim super earned on a prior temporary visa once that visa has ceased.