• Withdrawal of superannuation guarantee

    Use this form if you want to request a withdrawal of your superannuation guarantee (SG) entitlements held by us.

    You can only apply for a withdrawal if you:

    • have retired due to permanent disability
    • are 65 years of age or older, or
    • are the legal representative of the account holder who is deceased.

    If your circumstances do not fall into any of the above categories, you are not eligible to withdraw your SG entitlements. You can, however, have your account balance transferred to a complying super fund or retirement savings account.

    Attention

    You can only withdraw a full account balance. The direct payment is taxed as a super lump sum from an untaxed source.

    End of attention

    Tax-free payment for terminal medical condition applicants

    The terminal medical condition provision applies if:

    • two registered medical practitioners (with at least one being a specialist practicing in the area related to the illness or injury) have certified that you suffer from an illness or have incurred an injury that is likely to result in your death within a 12 month period
    • the certificates are less than 12 months old.

    If you qualify for a direct payment under a listed condition for withdrawal from the superannuation guarantee account and you have a terminal medical condition, your payment is tax free.

    You need to attach certified copies of the relevant medical certificates to your application if you have a terminal medical condition and are making the withdrawal request under one of the categories listed in the previous column. Where you have retired due to permanent disability, attach certified copies of medical certificates covering both requirements.

    If your circumstances do not match any of the withdrawal categories listed, you can transfer your account balance to a complying superannuation fund or retirement savings account.

    How do I complete this application?

    Section A: Reason for application

    Question 1

    Why are you applying for direct payment?

    Place an ‘X’ in the applicable box.

    Attention

    If the account holder is deceased, the account balance will be paid directly to their legal representative.

    End of attention

    Section B: Account holder’s details

    Attention

    The account holder is the individual the SG entitlement relates to.

    End of attention

    Provide your details as they appear on your account statement or ATO correspondence.

    Find out more

    For more information about making this application on behalf of the account holder, refer to section D on page 3 of the instructions.

    End of find out more

    Question 2 – Tax file number

    Provide your tax file number (TFN).

    You don’t have to provide your TFN to us. However, we may withhold an amount up to the highest marginal tax rate (plus Medicare levy) from your payment if you don’t quote it.

    Question 3 – Name

    Provide your title and full name.

    Have you changed your name?

    If you have changed your name, you need to provide proof, for example, a marriage certificate, deed poll or change of name certificate from the Births, Deaths and Marriages Registration Office.

    Question 4 – Residential address

    Provide your residential address.

    Question 5 – Postal address

    Provide your postal address.

    If this is the same as your residential address write ‘as above’.

    Question 6 – Daytime phone number

    Provide your daytime phone number including the area code.

    Question 7 – Date of birth

    Provide your date of birth.

    Section C: Account holder’s supporting documentation

    Place an ‘X’ in the applicable boxes.

    You must provide certified copies of the relevant documents to support your application.

    If you are applying for a direct payment because you are 65 years of age or older no documentation is required.

    Attention

    Do not send originals and do not use pins or staples.

    End of attention

    All copied pages of original documents must be certified as true and correct copies by a:

    • barrister
    • doctor
    • judge
    • justice of the peace
    • minister of religion who is authorised to celebrate marriages
    • police officer
    • bank, building society or credit union officer with at least five years service
    • sheriff’s officer
    • solicitor.
    • They must sight the original document and the copy and certify that each page is a true copy by writing or stamping ‘certified true copy’, followed by:
    • their signature
    • their printed name
    • their qualification (for example, Justice of the Peace) and relevant reference number
    • the date.
    Attention

    If you are outside Australia, you can take the original documents to the Australian Embassy, High Commission or Consulate. The staff can photocopy and certify them.

    If you are unable to reach an Australian Embassy High Commission or Consulate, you can have your documents certified by a:

    • notary public
    • Justice of the Peace
    • judge of the court
    • registrar or deputy registrar of a court.
    End of attention

    Section D: Authorised person’s details

    Attention

    If you are the account holder, you do not need to complete this section.

    End of attention

    Only complete this section if you are authorised to act on behalf of the account holder.

    Question 8 – Authorisation

    Provide details of your authority to make this application on behalf of the account holder – for example, if you have a power of attorney, a probate, a notice of public trustee or you are an estate trustee.

    Question 9 – Name

    Provide your title and full name.

    Question 10 – Residential address

    Provide your residential address.

    Question 11 – Postal address

    Provide your postal address.

    If this is the same as your residential address, write ‘as above’.

    Question 12 – Daytime phone number

    Provide your daytime phone number including area code.

    Section E: Authorised person’s supporting documentation

    Attention

    If you are the account holder, you do not need to complete this section.

    End of attention

    Place an ‘X’ in the applicable boxes.

    If you are authorised to act on behalf of the account holder, you must provide certified copies of the documents you have marked on the list (page 3) of the application

    Attention

    Do not use pins or staples.

    End of attention

    Have you changed your name since taking on this role?

    If you have changed your name since taking on the role as the account holder’s representative, you need to provide proof, for example, a marriage certificate, deed poll or change of name certificate from the Births, Deaths and Marriages Registration Office.

    Find out more

    For more information about certifying copies of documents, refer to section C of the instructions.

    End of find out more

    Section F: Declaration

    You need to complete one declaration. If you are the account holder, complete the declaration by account holder. If you are the authorised person, complete the declaration by authorised person.

    How to lodge your application

    Keep a copy of this application for your records and send the original, together with copies of your supporting documents to us at:

    Australian Taxation Office

    PO Box 3578

    ALBURY NSW 2640

    Get it done

    This publication can be downloaded in Portable Document Format (PDF): Withdrawal of superannuation guarantee (NAT 8678, PDF, 178KB)

    End of get it done
    Last modified: 16 Feb 2015QC 17270