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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