Temporary residents

If you are an eligible temporary resident (not an Australian or New Zealand citizen) and permanently leave Australia, your lump sum benefits will be taxed as follows from 1 July 2017:

Payment component DASP ordinary tax rate (for non Working Holiday Maker) DASP Working Holday Maker Tax rate 
Tax-free component nil nil
Taxable component - taxed element 35% 65%
Taxable component - untaxed element 45% 65%