Further information

The ATO administers and manages the application process around the early release of superannuation for compassionate reasons, in line with the legislated criteria. For further information about CRS refer to Access on compassionate grounds | Australian Taxation Office (ato.gov.au).

There are limited circumstances where a person can access their superannuation on compassionate grounds to meet expenses. These include:

• medical treatment or transport for the person or their dependent
• modifications to a person’s home or vehicle to accommodate their or their dependent’s severe disability
• palliative care for the person or their dependent’s terminal illness
• funeral expenses for their dependent
• preventing foreclosure or forced sale of their home.

To access CRS for medical treatment expenses, a patient must provide written statements from two registered medical practitioners (one must be a specialist) certifying that the treatment is not readily available in the public health system and is necessary for one of the following reasons:

• treat a life-threatening illness of injury
• alleviate acute or chronic pain, or
• alleviate an acute or chronic mental illness.

Under the legislation, medical treatment includes dental treatment. For dental treatment, certification is required by either:

• two dentists
• a medical practitioner and a dentist or dental specialist.