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National Tax Clinic program case study 2: PALM Scheme

How the National Tax Clinic program supports Pacific Australia Labour Mobility (PALM) Scheme workers.

Published 13 October 2026

National Tax Clinic's for PALM Scheme workers

The National Tax Clinic program continues to support the Pacific Australia Labour Mobility (PALM) Scheme. This initiative, established by the Department of Foreign Affairs and Trade (DFAT) in 2024, aims to assist PALM workers in completing their Departing Australia Superannuation payment (DASP) forms prior to departing Australia. The program represents a collaborative effort between the ATO, the Department of Employment and Workplace Relations (DEWR), PALM-approved employers and participating tax clinics.

Tax clinics that successfully secured funding are supporting PALM workers engaged by eligible employers to complete their DASP forms. Clinics can adopt either of 2 approaches: the intermediary method, whereby a tax agent lodges the DASP on behalf of the PALM worker or the self-lodgment method, where PALM workers are assisted to complete their own applications. Feedback received in 2025 on the self-lodgment option – particularly from employers previously engaged by Western Sydney University (WSU) – was overwhelmingly positive, with many workers receiving their superannuation payments after returning home.

786 PALM workers were assisted with their DASP claims across Australia, over 29 outreach events in 2025. Of these,19 were single-day trips, 4 were overnight trips, 5 were 3-day trips, and one was a week-long trip. These outreach activities also provided workers with education on the DASP claim process, which is equally as important as completing the DASP forms.

Western Sydney University (WSU) is one of the tax clinics engaged in supporting PALM workers. In October 2025, the WSU Tax Clinic conducted an outreach visit outside the standard semester collaborating with the Adelaide University Tax Clinic. WSU travelled to Adelaide, and together with Adelaide University and their iPads, drove across the border to Robinvale, Victoria. Over a 2-day period, they operated from an air-conditioned caravan located at the workers’ accommodation site, successfully completing 87 PALM workers DASP forms. During the visit, a PALM worker employer raised concerns that short-term workers were being approached by external tax agents via social media platforms. Workers were enticed to lodge tax returns based on preliminary refund estimates provided after sharing their income and PAYG information. Despite being advised by their employer not to lodge the returns, some workers proceeded due to the appeal of these estimated refunds. In response, WSU offered to assist with amending incorrectly lodged returns and escalated the matter to the ATO for further attention.

PALM participant comments

Commentary from participants in the scheme included:

'This was a genuinely meaningful experience. It gave me the chance to see how this kind of work can make a real difference in people’s lives, especially by helping individuals from diverse backgrounds access support, navigate important processes, and feel more confident in situations that may otherwise seem complex or unfamiliar.'

'What stood out to me most was the strong human side of the experience. Beyond the operational and administrative aspects, this work is ultimately about helping people, supporting communities, and making sure individuals feel seen, respected and supported. It was also a great reminder that even small contributions can have a positive impact when they are part of a larger collaborative effort.'

'...Experiences like this continue to show me how valuable people-focused work can be, and how important it is to use our skills to support others in practical and meaningful ways.' (A student, University of Newcastle Tax Clinic)'.