• Collection and recovery

    In accordance with super preservation rules, a person is unable to access their super until they meet a condition of release.

    However, from 1 July 2007, if an ECT liability arises, a person will be able to, and in some cases must, withdraw an amount equal to their ECT liability from their super funds (other than a defined benefit interest).

      Last modified: 22 Nov 2013QC 34181