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Inappropriate access to super on compassionate grounds

There are consequences for individuals who inappropriately access super on compassionate grounds.

Last updated 8 July 2026

Legal requirements

Early access to super on compassionate grounds is only available in limited circumstances to pay for certain expenses. You must:

  • meet all eligibility rules
  • provide the required evidence, including whether you can pay for part or all of the expense by other means.

It is illegal to access your super early unless you meet a condition of release under superannuation law.

If you access your super or attempt to access it without meeting the rules, you could face serious consequences.

Inappropriate behaviours

We have identified and stopped inappropriate attempts to access super early on compassionate grounds. Examples of inappropriate behaviours include:

  • fabricating or changing documents to indicate eligibility
  • attempting to access super through illegal promoter schemes
  • providing inaccurate information in documents, such as medical reports
  • not using released super to pay for the approved eligible expense
  • creating falsified ATO approval letters to present to super funds.

You should be cautious of registered agents, health practitioners and other people that promote you can access your super early. If these entities act inappropriately regarding your application you can be liable for any consequences, including penalties for making a false or misleading statement. For example, if your health practitioner provides you a medical report that is inaccurate (such as incorrectly advising cosmetic treatment is necessary) and you provide us with that report, that is inappropriate. See Misleading advertising about accessing super on compassionate grounds for more information.

If a third party is helping you to apply, it is important that you review the application and any documents you intend to provide us before you submit your application, to ensure they are accurate.

Don't share your myGov sign-in details

You should never share your myGov sign in details with anyone else, including registered tax agents or health practitioners. If you share your myGov details:

  • it compromises the security of your records
  • it can result in significant consequences for you, including having your myGov account locked, suspended or permanently deactivated
  • it is a breach of the myGov terms of useExternal Link
  • you are responsible for everything that happens with your account. This includes paying any penalties we apply if false or misleading applications have been lodged.

Consequences of inappropriate access

If we find that an approved application included falsified documents or incorrect information, we will cancel the approval letter we gave you.

This means you may be charged extra tax (at your marginal tax rate instead of the concessional rate) on the super payment that was released.

We may correct your income tax return to make sure the super payment and withholding tax are accurate. This could involve amending your return or issuing a default assessment. This may result in:

  • additional income tax due to how the payment is reported
  • tax shortfall penalties for making false or misleading statements when lodging your return
  • interest charges on any shortfall.

Anyone making false or misleading statements when accessing their super on compassionate grounds may face penalties. Health practitioners or other parties who facilitated the inappropriate access may also face penalties.

We may also prosecute anyone that promotes a scheme to illegally access super. This can result in civil and criminal penalties, including significant fines and imprisonment. Read the outcome where a Western Australian woman was jailed for exploiting hardship superannuation support.

Before submitting an application, you need to ensure that all the information you are providing is accurate, including the content within medical reports.

Voluntary disclosure

If you have inappropriately accessed your super, you can make a voluntary disclosure to inform us of the:

  • error you made
  • false or misleading information you provided.

Making a voluntary disclosure may result in a reduction of any penalties or interest that would otherwise apply.

How to report concerns

We encourage members of the community to make a tip-off if they are aware of and have concerns about:

  • individuals who have inappropriately accessed their super
  • health practitioners or registered agents who have helped individuals to inappropriately access their super.

We review all tip-offs for early access to super and take action where necessary.

We also encourage anyone with concerns about:

QC105368