How do you access your super if you have a terminal medical condition?
Payment of your super due to a terminal medical condition can only be made as a lump sum.
If you have a terminal medical condition and want to access your super, you should apply directly to your super fund. They will decide whether to release your super due to that condition.
If your super fund allows these types of payments, you need to supply them with medical certification before they can make a payment.
Should you seek financial advice?
You should consider getting independent financial advice before applying for the early release of your super.
If you receive a Centrelink income support payment, you can find out how the lump sum benefit may affect your income support payment by contacting Centrelink on 13 23 00.
What medical certificates do you need?
You need certificates from two registered medical practitioners. You can provide one certificate signed by both medical practitioners, or you can provide two separate certificates. One must be from a specialist practising in the area related to your illness or injury.
They must certify that you suffer from an illness, or have an injury, that is likely to result in your death within 12 months.
How long are the medical certificates valid?
The certificates are valid for 12 months. This is called the certification period.
Your super fund can release your super at any time during the 12-month certification period as a tax-free payment.
Generally, you need to provide the required medical certificates to your super fund when you apply to access your super benefits as a lump sum.
You should talk to your fund about what documents they need to allow them to make the payment.
There are no set limits on the amount you can take. However, payments are subject to the rules of your super fund.
Any balance held in your super account up until the end of the certification period can be accessed as a tax-free lump sum payment.
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Any balance that is held in or accrued by the fund during the certification period and which is covered by this certification may be accessed at any time:
- during the certification period
- after the certification period ends.
However, once the certification period has ended, any benefits paid from your account balance may be taxed. If your fund receives new certification, the benefits may be tax-free again.
Any balance that the fund accrues after the certification period ends will not be covered by the original 'terminal medical condition' condition of release. You would need to satisfy another condition of release, or gain new certification for the 'terminal medical condition' condition of release, in order to access these benefits. You should talk to your fund about what new certification may be required.
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For more information about the certification period, see How long are the medical certificates valid?
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Do you receive a payment summary from your super fund?
Your fund does not have to give you a payment summary when they make a tax-free super lump sum payment.
You do not have to stop working to receive a tax-free super lump sum payment.
If your fund does not allow the early release of super when you have a terminal medical condition, you may consider rolling over your benefits into another fund that does.
We also recommend you seek independent financial advice.
No. These types of super lump sum payments are non-assessable non-exempt income and do not need to be included on your income tax return.
If you have included your tax-free super lump sum payment on your income tax return as assessable income, you may be entitled to a tax refund.
You should write to us and request an amendment. Make sure you include a copy of your medical certification.
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Send your amendment request to us by either:
- faxing it to 1300 669 846
- mailing it to
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If you received a super lump sum payment under another condition of release and you have a terminal medical condition, you may be entitled to a refund of any tax withheld from the first super lump sum payment.
The medical certification you provide to your fund must state that you had a terminal medical condition at either:
- the time the payment was made
- within 90 days of receiving the payment.
How do you get a refund?
You must give your fund the required medical certification and request a refund directly from them.
You must apply for the refund from your fund before the end of the financial year in which you received the payment.
If it is after the end of the financial year in which you received the payment, you will need to apply for a refund from us.
If you have applied to your fund before the end of the financial year and they have refused to refund the tax withheld, you will need to apply for a refund from us.
If you apply for a refund from us, you will need to include a copy of:
- the payment summary you received from your fund, if they provided you with one
- your medical certification.
You should also provide us with your bank account details, so that we can pay your refund directly into your account. This is the fastest way to receive your money.
If you are applying to us because your fund has refused to pay the refund, you will also need to provide evidence that your fund has refused to refund any tax withheld.
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Send your application to us either by:
- faxing it to 1300 669 846
- mailing it to
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We may be holding other super amounts that could be released to you if you have a terminal medical condition, such as:
- super guarantee payments
- small super account payments
- unclaimed super money payments
- super co-contribution benefits.
To find out if we are holding any of these payments for you:
- ask your fund to conduct a search
- call us on 13 10 20 (if you are overseas, you can phone +61 6216 1111 between 8am and 5pm Australian Eastern Standard Time, Monday to Friday)
- search online using SuperSeeker, which is free and available for you to access 24 hours a day, seven days a week
- download and complete a Searching for lost super (NAT 2476) form.
If you have a terminal medical condition and want to access other super amounts being held on your behalf, you can either:
- ask your fund to transfer the amounts into your super account
- contact us to request that these amounts be transferred into your super account.
In some circumstances, you may be able to claim your super from us directly.
What if you want to roll over your super?
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If you are considering moving your super benefits to another fund, you should do so before providing the required medical certification to your current fund.
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You should consider rolling over your super benefits before applying to access them under this condition of release. Although you are able to move your super benefits from one super fund to another, there are special consequences you need to be aware of.
You should also consider getting independent financial advice before applying for the release of your super.
Once you have provided your medical certificates to your fund and you meet the condition of release, any super benefits you move between funds will be treated as a personal contribution to the new fund and not a rollover.
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As the super benefit you have moved will be a personal contribution, you won't have to pay any income tax on it. However, it will normally count towards your non-concessional contributions cap.
If you are eligible for, and choose to claim, a tax deduction for some or all of your contribution, it will count towards your concessional contributions cap.
If this and any other personal contributions you make result in exceeding either contributions cap, you may need to pay excess contributions tax.
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For more information, refer to Super contributions - too much super can mean extra tax.
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If you are considering moving your super benefits to another fund, you should do so before providing the required medical certification to your current super fund.
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These consequences only apply when you roll over your super benefits during the certification period under this condition of release.
Should the certification period end and you obtain new medical certificates and provide these to your fund, you can still access your benefits tax free, but the consequences for rolling over your super will still apply.
Any balances moved to another fund during the certification period will also be able to be accessed at any time from the new fund, but they may not be tax free once the certification period has ended.
For more information about accessing your super if you have a terminal medical condition:
If you do not speak English well and need help from the ATO, phone the Translating and Interpreting Service on 13 14 50.
If you are deaf, or have a hearing or speech impairment, phone the ATO through the National Relay Service (NRS) on the numbers listed below:
- TTY users, phone 13 36 77 and ask for the ATO number you need
- Speak and Listen (speech-to-speech relay) users, phone 1300 555 727 and ask for the ATO number you need
- internet relay users, connect to the NRS on www.relayservice.com.au and ask for the ATO number you need.
Last Modified: Monday, 27 August 2012