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Terminal medical condition

Last updated 31 May 2012

You have a terminal medical condition if both the following circumstances are met:

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

Superannuation lump sum payments paid to you are tax free if you have a terminal medical condition and, at the time of payment, or within 90 days of receiving payment, you have the required medical certificates stating that you have a terminal medical condition. You should not have received a PAYG payment summary for these payments.

If you received such a payment and tax was withheld, you can get a refund of the tax.

For information about how to get the refund and for further information about these payments, see Accessing your super if you have a terminal medical condition.