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  • CRT Alert 012/2020

    Coronavirus early release of super – use of the Provision of Details Service (PODS)

    The use of PODS is currently limited to a number of listed scenarios in our advice and guidance on use of the service.

    We have considered whether PODS can be used in relation to coronavirus early release of super payments.

    When a fund receives a notification for a coronavirus early release of super, it is required to pay as soon as reasonably practicable. There may be occasions when a fund will need to contact the member to meet that obligation. In those scenarios, a fund is able to use PODS to obtain current contact details for the member.

    Trustees must maintain adequate records to show they have considered that their use of PODS complies with the scenarios that the ATO has advised are acceptable in this alert or in the terms and conditions of use.

    As the coronavirus early release of super measure is in place for a finite period (six months), we will not be updating our website material or technical documentation on this matter. However, funds may rely on the advice in this alert.

      Last modified: 09 Apr 2020QC 62153