Eligibility for compassionate release of superannuation
Liz Gibbs • November 25, 2024

Eligibility for compassionate release of superannuation

The ATO has been responsible for the administration of the early release of superannuation on compassionate grounds since 1 July 2018. 


It will only approve a release of superannuation on compassionate grounds if the applicant meets all the conditions set out in the regulations, including that the applicant has no other means to pay the expenses.


The five main grounds of eligibility are:

  • medical treatment or transport (i.e., to treat a life-threatening illness or injury, or alleviate acute or chronic pain or mental illness) for the applicant or their dependant;
  • accommodating a disability for the applicant or their dependant;
  • palliative care for a terminal illness for the applicant or their dependant;
  • funeral expenses for a dependant of the applicant; or
  • preventing foreclosure or forced sale of the applicant's home.


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Please also note that many of the comments in this publication are general in nature and anyone intending to apply the information to practical circumstances should seek professional advice to independently verify their interpretation and the information’s applicability to their particular circumstances. Should you have any further questions, please get in touch with us for assistance with your SMSF, business, bookkeeping and tax requirements. All rights reserved. Brought to you by RGA Business and Tax Accountants. Liability Limited by a scheme approved under Professional Standards Legislation.


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