We will treat you respectfully and professionally
When reviewing your application, we will treat you respectfully and professionally. We will respond to your application fairly and in a timely manner as outlined in the ATO Charter.
We may ask for more information
We will assess your eligibility in accordance with the limited grounds for compassionate release of super. We may contact you or third-party providers about the evidence you provided, particularly if there is incomplete or missing information. This includes validating expenses in the invoices and quotes, and the information provided in reports.
Processing times
We normally process applications within:
- 14 days for online applications
- 28 days for paper applications.
You can check the progress of your application by phoning our Self-help phone service for individuals on 13 28 65. You will need to provide your tax file number (TFN) and date of birth.
How we will tell you the outcome
Once we have assessed your application, we will let you know the outcome by either phone or SMS. You will also receive a letter in your myGov Inbox if you applied online or via post if you applied on a paper form. You will also be able to access our letter in ATO online services under Communication history. Our letter may take up to 72 hours to arrive, or more if it is sent by post.
If your application is successful, we will also send a copy of the approval letter to your super fund. You will then need to contact your super fund directly to get them to release your super.
How to change or withdraw your application
You can't change your application after it has been submitted. If you have made a mistake, you need to phone us on 13 10 20 and provide us with your application reference number so we can cancel your application.
If necessary, you will need to submit a new application.
If your application is approved
If we have approved your application, you need to arrange for the release of your super.
Release of your super
If your application is approved, you should wait for your approval letter from us before contacting your super fund to arrange for release of the approved amount. You'll need to provide your fund with a copy of our approval letter to process your payment. The letter can only be used to release one lump sum payment.
Your super fund will:
- automatically deduct the appropriate tax from your super account (see Tax on super withdrawals for more information)
- issue you a payment summary showing the amount released from your super balance and the tax withheld.
Super funds have their own processes and timeframes for releasing money from super. You will need to ask them how long it will take. We can't help you with the release of super after we send the approval letter.
After you have received your release
After you have received your release from your super fund, you need to:
- pay the expenses for which you had requested the super
- keep receipts for the paid expense as you may need to provide this information to us.
When lodging your income tax return for the relevant financial year, you need to include any taxable amounts which were shown on the payment summary from the super fund.
If any releases from your super aren't pre-filled when completing your income tax return, you need to manually include them at Income question 8 (see Tax return instructions for more information).
If your application is not approved
If your application is not approved you'll receive a letter explaining the reasons why. We will also try to contact you via phone to explain our decision.
The reasons for non-approval generally fall into the following categories:
- You didn't meet eligibility conditions – You, or the expense you applied for, are ineligible. An example could be that you paid the expense without borrowing money. If you don't meet the eligibility conditions, submitting further applications or a request for review will not change the outcome.
- You didn't provide enough evidence – You need to submit a new application with all the required documentation. If you request a review of our decision without providing additional evidence, it will generally be unsuccessful.
- Your application was partially approved and you have new evidence – You need to submit a new application with the required documentation for the additional amount.
If you're unsure why your application has not been approved, please check the information on our website in the first instance.
If you still don't understand our decision or believe we have made a mistake under the law, phone us on 13 10 20 so we can explain our decision.
Request a review of our decision
If after contacting us, you consider our decision was incorrect based on the information in your application, you can request a review of our decision.
Generally, you must submit your request within 14 days of the date of the original decision letter. In your review request, you need to specify why you believe our decision is incorrect.
For instructions on requesting a review, see Compassionate release of superannuation – request for review of decision.