Tax clinics for PALM scheme workers
Tax clinics provide targeted support for workers participating in the Pacific Australia Labour Mobility (PALM) scheme. These workers often face unique challenges in navigating the Australian tax and superannuation systems, particularly given their seasonal employment status, limited English, and unfamiliarity with local compliance requirements. In response, tax clinics deliver culturally appropriate outreach and education tailored specifically to PALM workers, including on-site visits, translated resources, one-on-one support lodgments, and superannuation access. This targeted assistance helps prevent exploitation, supports financial independence, and ensures PALM workers are better equipped to meet their obligations and access their entitlements during and after their time in Australia.
Through targeted outreach in collaboration with the ATO, the Department of Foreign Affairs and Trade (DFAT), the Department of Employment and Workplace Relations (DEWR) and PALM-approved employers, tax clinics are helping to ensure that PALM workers receive the support they need to access their departing Australia superannuation payments (DASP) and assisting workers in complying with their tax obligations.
The approach to assisting clients with DASP applications varies between tax clinics.
One clinic directly represents PALM workers using the tax agent online intermediary application system. The clinic visited the PALM workers and gathered all the information that was required to complete their DASP form. On returning to the clinic the forms were processed. This method does have the benefit of allowing the tax agent to complete the processing of the form for the taxpayer after they have departed from Australia and their visa has been cancelled. This method can only be used by clinics that use registered tax agents to deliver services.
Other clinics engage directly with PALM workers to educate and support them in completing their own DASP applications. To facilitate this, workers are provided with iPads and are guided through the application process. Employers assist by supporting workers in gathering the information required to complete the application prior to the tax clinic visit. This method empowers the PALM worker and allows them to lodge their own form once their visa has been cancelled when they return home.
Key outcomes in 2024
Key outcomes in 2024:
- 511 PALM workers with DASP applications assisted across multiple states and territories
- Delivered on-site support at regional farms and hospitality venues
- Facilitated accurate lodgment of tax returns and amendments
- Provided multilingual educational materials and advice
- Advocated for system-level improvements to enhance fairness and efficiency
The program remains committed to expanding its support for PALM workers across Australia. With ongoing collaboration from ATO, DFAT, DEWR and PALM-approved employers, clinics are well-placed to deliver trusted, culturally sensitive support that safeguards the rights of foreign workers and strengthens Australia’s international labour partnerships.
PALM case studies
Case study: intermediary support in actionIn regional WA, a Curtin University tax clinic representative worked with over 200 PALM workers from Timor-Leste, Tonga, and Papua New Guinea. As authorised intermediaries, the clinic staff prepared and submitted DASP applications on the workers’ behalf after their departure from Australia. When a super fund required additional documentation, the clinic was able to respond directly avoiding the common issue of failed communication and ensuring the successful release of superannuation funds. |
Case study: preventing incorrect tax refunds and lodgmentsThe Western Sydney University (WSU) tax clinic identified numerous PALM workers on short term visas as having overdue income tax lodgments. Although there is no requirement for these workers to lodge an Australian tax return, information is being sent to their myGov account in the form of a payment summary at the end of the financial year. This has led to PALM workers either receiving refunds or owing tax incorrectly. With tax clinic support, these workers’ returns were amended. With respect to long term visas, WSU tax clinic also found that taxpayers were not being treated as tax residents, resulting in tax debts. These returns were also amended. The NTC is currently liaising with the ATO and the Tax Ombudsman to rectify what appears to be a systemic issue. |
Feedback from a PALM scheme employer‘Connie from Western Sydney University ran 2 sessions this afternoon, and the feedback was very positive for everyone … Our welfare officer attended both sessions to help with interpreting and he said this will make things so much easier for workers to access their super when they return home. We would definitely be open to running more sessions in the future.’ Michelle Holcombe |