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  • COVID-19 early release of super (closed 31 December 2020)

    The COVID-19 early release of super program closed on 31 December 2020 and applications can no longer be accepted.

    Amounts released under COVID-19 early release of super were tax free and do not need to be included in your tax return. The information on this page is provided for reference only.

    You may be eligible to access some of your superannuation in limited circumstances. For more information, see Early access to your super.

    On this page:

    See also:

    Record keeping

    If you accessed your super under COVID 19 early release, you still need to keep records and documents to confirm your eligibility as we may ask you for this information. Examples of evidence to confirm eligibility may include:

    • your payslips
    • letters, emails or rosters from your employer
    • your bank statements
    • your business cash flow and turnover records
    • website or other public notice confirming that your business closed
    • documents confirming your eligibility for relevant government allowances or benefits
    • your separation certificate.

    Integrity and compliance

    The intent of the measure was to support people who were adversely financially affected by COVID-19 and needed help to meet expenses.

    However, compliance remains one of our priorities to ensure the integrity of the tax and superannuation systems. If we find that you have applied for COVID-19 early release of super when you were not eligible, we will consider taking further action.

    Applied when you are not eligible

    If you cannot demonstrate your eligibility when we ask for evidence, we may revoke the determination issued for your application. This means the amount paid to you under COVID-19 early release of super will:

    • become assessable income
    • need to be included in your tax return and you will pay tax on the released amount.

    Stolen or misused identity

    If you are concerned that someone has accessed your super without your permission, you should check:

    • your myGov and ATO Online account and make sure your contact details are still correct
    • your superannuation account to make sure your account details are also correct, and that there have been no unauthorised transactions.

    If you receive a text message or email stating that your myGov details have been changed, or that you have applied for early release of super when you have not, do not click on any links. Consider whether your identity has been compromised.

    If you think that someone has stolen or misused your identity, contact both:

    • your super fund immediately if you identify unauthorised transactions or updates to your account
    • our Client Identity Support Centre on 1800 467 033 (between 8.00am and 6.00pm, Monday–Friday) to help you establish your tax identity.

    See also:

    Need support

    We're here to help. We can work with you when tough times happen, so you can focus on getting your life back on track.

    Find out more:

    Statistics on 2019–20 applications

    Our COVID-19 early release of super interim report includes statistics about interest and uptake of COVID-19 early release of super. It includes data on requests and applications by:

    To read the report, see:

      Last modified: 23 Sep 2021QC 62142