4.8.2.20 Early release of superannuation
Summary
This topic covers the following matters:
- early release of superannuation benefits
- compassionate grounds, and
- severe financial hardship.
Act reference: SSAct section 9(1)-'superannuation benefit'
Policy reference: SS Guide 4.8.2.10 Principles for assessing superannuation investments
Early release of superannuation benefits
There are limited circumstances under which it may be possible to apply for early release of superannuation including:
- compassionate grounds
- severe financial hardship.
Note: Income support recipients must advise Services Australia if any benefits are released.
Policy reference: SS Guide 4.8.2.10 Principles for assessing superannuation investments
Compassionate grounds
Individuals may access their superannuation early on specified compassionate grounds.
However, as the limited circumstances where benefits may be released are administered by the ATO, the trustee will need approval from the ATO before funds can be released.
Act reference: Superannuation Industry (Supervision) Regulations 1994 regulation 6.19A Release of benefits on compassionate grounds
Severe financial hardship
Individuals may be able to access their superannuation early when they are in severe financial hardship. A person’s superannuation fund makes decisions about early access to superannuation and decides if a person is in severe financial hardship. A fund makes these decisions according to the legislative requirements in regulation 6.01(5) of the Superannuation Industry (Supervision) Regulations 1994.
Where a superannuation fund requests evidence of severe financial hardship, Services Australia can provide a letter confirming a person has received a qualifying income support payment for a specific amount of time.
Services Australia does not make the decision on whether superannuation can be released to a person.
Act reference: SSAct section 23(1)-'social security pension', section 23(1)-'social security benefit'
Superannuation Industry (Supervision) Regulations 1994 regulation 6.01(5) For the purpose of Schedule 1, a person is taken to be in severe financial hardship …