Page 1 of 17 Early Release of Superannuation You can apply for your superannuation to be released early on specific compassionate grounds or on grounds of severe financial hardship. If you are not eligible We can offer you support services if you are experiencing severe financial hardship. We can also help you get financial counselling as well as personal or family counselling from social workers. In some cases, special one-off payments may be available if you are experiencing extreme circumstances. Visit your local DHS Service Centre [1] for more information. Terminal illness If you are terminally ill, you can apply directly to your superannuation fund for the early release of your superannuation. You do not need to submit an application to us. You should contact your superannuation fund for more information. Guidance for medical/dental practitioners and specialists Guidance information for registered medical/dental practitioners and specialists [2] for the early release of super to meet the cost of medical treatment that is not readily available through the public health system. Quick links Application for medical treatment and/or transport [3] Report for Medical Practitioners and/or Specialists [4] Application for mortgage assistance [5] Application for modifications to your home or vehicle [6] Application for care for terminal medical condition [7] Application for funeral assistance [7] Specified Compassionate Grounds Proof of Identity Reference and Guidance form [8] Guidance for medical/dental practitioners and specialists [2]
Page 2 of 17 In Australia, superannuation cannot generally be accessed before a person reaches their preservation age. However, in some limited circumstances the law does allow access to superannuation early. Most of the grounds under which early access is permitted are administered directly by the superannuation funds. These include: severe financial hardship terminal illness permanent incapacity balances of $200 or less, and permanent departure from Australia If your circumstances match one of these grounds you should enquire directly to your superannuation fund. Specified compassionate grounds Our department is responsible for assessing applications for the early release of superannuation on compassionate grounds. These include payments for: medical or dental treatment for you or your dependant transport for medical or dental treatment arrears on your mortgage to prevent your home being sold by your lender modification to your home or vehicle to accommodate a severe disability for you or your dependant palliative care for a terminal illness for you or your dependant expenses associated with your dependant s death, funeral or burial The regulations of compassionate grounds are set out in Australian law and whilst early access is possible it is always subject to strict legal criteria. Applications must be supported by evidence and applicants must not have the financial capacity to meet the costs they are applying for by any other means, such as savings. Severe financial hardship If you have been receiving an eligible Centrelink income support payment for at least 26 weeks, you may be able to apply direct to your superannuation fund for the early release of your superannuation benefits. You need to know Early superannuation release on grounds of severe financial hardship We will respond to requests for confirmation of your income-support payment status. We do not determine whether your superannuation benefits will be released. This will be determined by your superannuation fund. Check with your superannuation fund before you speak with us they may be able to confirm your income support status electronically with us if you authorise them.
Page 3 of 17 You can also contact us [9] and request a letter (a Q230 or a Q251) confirming that you have received an eligible income support payment for the required period. Letters are no longer valid after 21 days. You need to let us know if any of your superannuation benefits are released to you, as this may affect your income-support payments. Early superannuation release on specified compassionate grounds We administer the very limited circumstances where benefits may be released on specified compassionate grounds. These are defined in the Superannuation Industry (Supervision) Regulations 1994. Our role is to approve the request if it meets the specific requirements of the legislation relating to the early release of superannuation on compassionate grounds. Your superannuation fund will need approval from us before they can release your superannuation benefits to you. Once this approval is obtained, your superannuation fund trustee will advise which benefits it can and which it cannot release. The superannuation fund trustee may charge you fees for the early release of your superannuation. Any early release of superannuation may also be taxed. You can make a claim on one or more of the specified compassionate grounds: medical treatment [10] if you need to pay for medical or dental treatment, for yourself or a dependant medical transport [10] if you need to pay for transport to medical or dental treatment, for yourself or a dependant mortgage assistance [11] if you need to prevent your home from being sold by the lender that has the mortgage for it modification to your home and/or motor vehicle [12] if you need to modify your home or vehicle to accommodate your own needs, or the needs of a dependant, in the case of a severe disability. care for terminal medical condition [13] if you need to pay for palliative care for a person with a terminal medical condition, whether it is yourself or a dependant funeral assistance [14] if you need to pay for expenses associated with a dependant s death, funeral or burial. Proof of identification As part of your application, you are required to prove your identity [8]. You can establish your identity by providing certified copies [15] of identity documentation from the approved proof of identification list. Other requirements
Page 4 of 17 If more than one compassionate ground applies to your claim, you will need to complete individual application forms for each. You will also need to provide us with the supporting documentation requested in each application form. If you submit an application for the early release of your superannuation benefits, it is important that you: supply all of the supporting documents requested in the application form supply copies of at least 100 points of certified identification and speak to your superannuation fund to understand its role in an early release of superannuation. If you do not provide us with the relevant supporting documents, your application may be declined. Request review of a decision If you believe that the wrong decision was made on your application you can request a review of the decision. You must request a review within 28 days of the date the decision was made on your application. If this time frame has expired or you are providing new information which was not considered in the original decision you will need to submit a new application form. An Assessor will review your application and if the decision cannot be changed your application will be reviewed by an Independent Review Officer. To request a review of a decision you need to download and complete the required form: Request for review of a decision [16] Contact us Call us on 1300 131 060 or +61 3 6222 2189 for information on early superannuation release. You can reach us between 9.00 a.m. and 5.00 p.m. (local time), Monday to Friday. If you do not speak English, please call the Translating and Interpreting Service (TIS) on 131 450. If you have a hearing or speech impairment, please call the TTY services on 1800 552 152. Early superannuation release and temporary residents Generally, the early release of superannuation benefits on compassionate grounds is available to Australian and New Zealand citizens and permanent residents only. If you are a temporary resident, you may be eligible if you met the grounds before 1 April 2009, or you hold an Investor Retirement (subclass 405) visa or Retirement (subclass 410) visa. If you do not meet the criteria, then you cannot apply for the early release of your superannuation on specified compassionate grounds. You can also apply directly to the Australian Taxation Office for early release of benefits if you were in Australia temporarily and are now leaving the country permanently.
Page 5 of 17 Visit ato.gov.au/super [17]. Financial advice for the early release of superannuation benefits It is important to make sure that accessing your superannuation benefits is the right financial option for you. The amount of superannuation you receive may be included in your taxable income, which can impact your financial situation. We recommend that you get independent financial advice before making an application for the early release of your superannuation. We also recommend that you contact us if you or your partner receives a Centrelink payment. A release may impact any benefits you or your partner receives including Family Tax Benefit, Child Care Benefit or Income Support Payment. First steps Compassionate grounds medical treatment and/or transport You may be eligible for early release of superannuation on specified compassionate grounds to pay for the following expenses for yourself or your dependant: medical treatment transport to access medical treatment dental treatment transport to access dental treatment. You or your dependant must need the treatment to: treat a life-threatening illness or injury alleviate acute or chronic physical pain alleviate an acute or chronic mental disturbance. The treatment must not be readily available through the public health system and the cost of the treatment not be completely covered by your (or your dependant's) private health insurance and/or workers compensation. Eligibility To check whether you are eligible, ask yourself the following questions about possible early access to your superannuation on medical grounds. Do you or your dependant suffer from a life threatening illness or injury, acute or chronic pain, or an acute or chronic mental disturbance? Do you or your dependant require medical treatment for this condition that is not readily available through the public-health system or require transport to access treatment for this condition? If you have answered 'no' in response to either of those questions, it is unlikely that you are eligible for the early release of superannuation on specific compassionate grounds.
Page 6 of 17 Supporting documents To avoid delays in processing your application, you must get the required documentation before submitting your application. Your medical/dental practitioner and medical/dental specialist will each need to complete a Report for medical practitioners and/or specialists [4]. Alternatively, your medical practitioner and/or medical specialist can provide a letter, on their letterhead, containing all of the information requested within the report. The letter(s) will also need to be signed and dated no earlier than six months before the date of your application clearly show the their qualifications in English or translated into English by a certified translator. You will need to complete and submit a Medical, dental or transport [3] form and provide two copies of the Report for medical practitioners and/or specialists [4] completed by your registered medical/dental practitioner and your registered medical/dental specialist. For medical or dental treatment Step 1 You will need to get a report from a registered medical/dental practitioner and a medical/dental specialist qualified in the area of medicine relevant to you or your dependant's medical treatment. Each Report for medical practitioners and/or specialists [4] letter needs to: state that your or your dependant's condition can be categorised as one of the following: a life threatening illness or injury acute or chronic pain an acute or chronic mental disturbance state that the treatment required is not readily available to you or your dependant through the public health system Step 2 You will need to get quotes and/or provide outstanding invoices from relevant service providers that show the amount needed to pay for every expense you are claiming. The quotes and invoices must: indicate any amounts claimable through private health insurance be dated no earlier than six months from the date of your application not be more than 30 days old (for unpaid invoices). Note: Without the required documents, we cannot process your application. For medical transport Step 1 You need to get a letter from a registered medical/dental specialist as well as from a registered medical practitioner stating that you or your dependant requires transport to access treatment. Each Report for medical practitioners and/or specialists [4] needs to state:
Page 7 of 17 that you or your dependant s condition can be categorised as one of the following: a life-threatening illness or injury acute or chronic pain an acute or chronic mental disturbance the type of transport that is required how often you or your dependant must attend treatment the location(s) where the treatment is provided how long you or your dependant is expected to require the treatment. Step 2 You will need to get quotes and/or provide outstanding invoices from relevant service providers that show the amount needed to pay for every expense you are claiming. The quotes and invoices must: indicate any amounts claimable through private health insurance be dated no earlier than six months from the date of your application (for quotes) not be more than 30 days old (for unpaid invoices). If you are applying to purchase a vehicle for medical transport purposes and already have a vehicle, you need to provide: confirmation of the trade-in value of your existing vehicle from a relevant service provider or online vehicle pricing service, and a written statement explaining why the existing vehicle is not suitable for providing the necessary transport to access medical treatment. If you have borrowed money to pay expenses If you have borrowed money to pay for your expenses and you are claiming early release of superannuation benefits to repay this loan, you must provide the required documentation to support your claim. The following information should be provided in addition to the information listed above. If the money was borrowed from an individual, such as a family member or a friend, you must provide a statutory declaration written by the person you borrowed the money from which confirms: the date when he or she gave you the money how much he or she gave you his or her understanding of what the money was needed for how much you still owe the agreed date the loan was to be repaid by receipts showing how the borrowed funds were spent, and documented evidence that the loan took place (this could be demonstrated by bank statements, money transfer receipts, cheque stubs, or credit-card / bank statements in the lender s name showing the payment of your expenses). If the expenses were paid using a credit card, you need to provide: copies of your credit card statements showing the payment of the claimed expenses receipts showing the payment of the claimed expenses a currently dated credit card statement that shows: the current balance owing the minimum monthly repayment
Page 8 of 17 the arrears owing (if any) the total credit limit. If the expenses were paid using a loan from a financial institution, you need to provide: receipts showing how the borrowed funds were spent a written statement from the institution which gave you the loan, which states: the amount of the loan the date on which the loan was given the date by which repayment was required the amount still owing the repayment amount and frequency the amount of arrears owing (if any). Compassionate grounds mortgage assistance You may be eligible for early release of superannuation on specified compassionate grounds to prevent your home from being sold by the lender with whom you have the home's mortgage. This ground does not include rent or making payment on a mortgage that: you expect to have difficulty paying in the future (but are not yet in arrears for) you are in arrears for, but not to the extent that the lender has decided to sell a business you own or a friend is liable for is only secured by a second or investment property. Important information You need to complete the Mortgage Assistance Application form [5] if you would like to apply for the early release of your superannuation on specified compassionate grounds for any of the following expenses: payment of arrears on your mortgage to prevent the mortgagee (your lender) from selling your home payment of overdue land rates to prevent the sale of your home by the council (or equivalent authority). Eligibility To check whether you are eligible, ask yourself the following questions about possible early access to your superannuation on mortgage assistance grounds. Is your mortgagee (sometimes called a lender) or council (or equivalent authority) threatening to repossess or sell your home if the arrears on your mortgage/rates are not paid within a specified timeframe? Are you unable to pay the arrears by any means other than accessing your superannuation? Is the property under threat of sale your principal place of residence (the home where you usually live)?
Page 9 of 17 If you have answered no in response to any of the above questions, it is unlikely that you are eligible for the early release of superannuation on specific compassionate grounds. Supporting documents The supporting documents you need to supply are dependent upon the type of expenses you are applying for. To avoid any delays in processing your application, you will need to get the required documentation before submitting your application. For payment of arrears on your mortgage to prevent the mortgagee from selling your home, you should provide: a written notice or legal statement from your lender that states: that if the arrears amount is not paid within a specified time frame, it will foreclose the mortgage, take possession of or sell the security property the current arrears amount owing that must be paid in order to cease action to sell or take possession of your property the address of the property under threat of sale the amount equal to three months repayments on the loan the amount equal to 12 months interest on the outstanding balance of the loan the name of the lending institution, BSB and account number for the loan account. The letter should also be on the lender s letterhead and dated within the last 30 days. For payment of overdue land rates, and to end action threatened by the council (or equivalent authority) to sell your home, you should provide a written statement or a legal notice from the council (or equivalent) which states: that if the arrears amount is not paid within a specified timeframe, it will take possession of or sell the property the current arrears amount owing the address of the property that is under threat of sale how long the rates have been in arrears that payment of the arrears will be accepted to cease the forced sale of the property. The letter should also be on the council s (or equivalent) letterhead and dated within the last 30 days. If you have borrowed money to pay expenses The following information should be provided in addition to the information listed above. If you have borrowed money to pay for expenses and are claiming the early release of superannuation benefits to repay the loan, you must provide specified supporting documentation: written evidence from your mortgagee or council (or equivalent authority): that the borrowed funds were applied to the mortgage/rates of the date/s of the payment/s of confirmation that the payment/s will end foreclosure action.
Page 10 of 17 If the money was borrowed from an individual, such as a family member or a friend, you must provide: a statutory declaration written by the person you borrowed the money from that confirms: the date on which he or she gave you the money how much he or she gave you his or her understanding of what the money was needed for how much you still owe the agreed date the loan was to be repaid by receipts showing how the borrowed funds were spent documented evidence that the loan took place. This could be demonstrated by bank statements, money transfer receipts, cheque stubs, or credit card/bank statements in the lender's name showing the payment of your expenses. If the expenses were paid using a credit card, you must provide: copies of your credit-card statements showing the payment of the claimed expenses receipts showing the payment of the claimed expenses a currently dated credit-card statement that details the: current balance owing minimum monthly repayment arrears owing (if any) total credit limit. If the expenses were paid using a loan from a financial institution, you must provide: receipts showing how the borrowed funds were spent a written statement from the institution which gave you the loan which states: the amount of the loan the date the loan was given the purpose of the loan (if known) the date by which repayment was required the amount still owing the repayment amount and frequency the amount of arrears owing (if any). Compassionate grounds modifications to your home and-or motor vehicle You may be eligible for early release of superannuation on specified compassionate grounds to pay for modifications required to accommodate special needs if you or one of your dependants has a severe disability. Important information You need to complete the Modifications to a home or vehicle to accommodate a severe disability application form [6] if you would like to apply for the early release of your superannuation on specified compassionate grounds for any of the following expenses, for you or a dependant: modifications to your home or vehicle to accommodate a severe disability disability aids required to accommodate a severe disability.
Page 11 of 17 Eligibility To check if you are eligible, ask yourself the following questions about possible early access to your superannuation on specified modifications grounds. Do you and/or your dependant suffer from a severe disability? Do you and/or your dependant require home/vehicle modifications or disability aids to accommodate the severe disability? Are you unable to pay for the required modifications by any means other than accessing your superannuation? If you have answered no in response to any of the above questions, it is unlikely that you are eligible for the early release of superannuation on specific compassionate grounds. Supporting documents The supporting documents you need to provide are dependent upon the type of expenses you are applying for. You must get the required documentation before submitting your application to avoid delays in processing your application. For modifications to your home and/or vehicle, you should provide: a letter from a registered medical practitioner who has treated you or your dependant for your/their medical condition that states: that you or your dependant s medical condition can be categorised as a severe disability that you or your dependant require modifications be made to your home or vehicle to accommodate your/their needs arising from a severe disability the specific modifications to be made. The letter must also be on the doctor s letterhead and signed, clearly show the doctor s qualifications and be dated within the last six months quotes, outstanding invoices, and/or receipts from relevant service providers that show the amount needed to pay every expense you are claiming. The quotes, invoices and/or receipts provided must: indicate any amounts claimable through private health insurance be dated and not more than 30 days old. Note: it is important that all expenses be supported by quotes, invoices or receipts from the required service providers. Without these, we can t process your application. For disability aids to accommodate a severe disability, you should provide: a letter from a registered medical practitioner who has treated you or your dependant for your/their medical condition, which states: that your or your dependant s medical condition can be categorised as a severe disability that you or your dependant require/s disability aids to accommodate your/their needs because of a severe disability
Page 12 of 17 that the required aids are not readily available to you or your dependant through the public health system, government program or non-government organisation quotes, outstanding invoices and/or receipts from relevant service providers that show the amount needed to pay every expense you are claiming.the quotes, invoices, and/or receipts provided must: show any amounts claimable through private health insurance be dated be not more than 30 days old (except in the case of receipts). Note: it is important that all expenses are substantiated by quotes, invoices or receipts from the required service providers. Without these, we can t process your application. If you have borrowed money to pay expenses If you have borrowed money to pay expenses and are claiming early release of superannuation on specified compassionate grounds to repay this loan, you must provide supporting documentation. This information must be provided in addition to the information listed above. If the money was borrowed from an individual, such as a family member or a friend, you must provide: a statutory declaration written by the person you borrowed the money from which confirms: the date on which he or she gave you the money how much he or she gave you his or her understanding of what the money was needed for how much you still owe the agreed date the loan was to be repaid by documented evidence that the loan took place (this could be demonstrated by bank statements, money transfer receipts, cheque stubs, or credit card/bank statements in the lender s name showing the payment of your expenses) receipts showing how the borrowed funds were spent. If the loan was provided by a financial institution, you must provide: a written statement from the institution that gave you the loan, which states: the amount of the loan the date on which the loan was given the purpose of the loan (if known) the date by which repayment was required the amount still owing the repayment amount and frequency the amount of arrears owing (if any) receipts showing how the borrowed funds were spent. If the expenses were paid using a credit card, you must provide: copies of your credit-card statements showing the payment of the claimed expenses receipts showing the payment of the claimed expenses a currently dated credit-card statement which details the: current balance owing
Page 13 of 17 minimum monthly repayment arrears owing (if any) total credit limit. Compassionate grounds palliative care If you are requesting early release of your superannuation to pay for palliative care expenses for yourself, please contact your superannuation fund so that they can arrange the release of your superannuation benefits. You need to complete the Application for Palliative Care [7] if you would like to apply for the early release of your superannuation for any of the following expenses: palliative care for your dependant payment of a dependant's funeral expenses. Eligibility To check whether you are eligible, ask yourself the following questions about possible early access to your superannuation on palliative care grounds: Do you or your dependant suffer from a terminal illness? Do you or your dependant require assistance in meeting costs of palliative care? Are you unable to pay for the expenses by any means other than accessing your superannuation? If you answer no to any of the above questions, it is unlikely that you are eligible for the early release of superannuation on specified compassionate grounds. Supporting documents The supporting documents you need to provide are dependent upon the type of expenses you are applying for. You must get the required documentation before submitting your application to avoid delays in processing your application. You should provide: A letter from a registered medical practitioner who has treated you or your dependant for your or his or her medical condition that states that: your or your dependant s medical condition can be categorised as a terminal illness you or your dependant require palliative care. The letter must: be on the doctor s letterhead and signed clearly show the doctor s qualifications be dated and not more than six months old. The quotes, invoices and/or receipts provided must: show any amounts claimable through private health insurance be dated and not more than 30 days old.
Page 14 of 17 Note: it is important that all expenses are supported by quotes, invoices or receipts from the required service providers. Without these, we can t process your application. If you have borrowed money to pay expenses If you have borrowed money to pay expenses and are claiming early release of superannuation on specified compassionate grounds to repay this loan, you must provide specified supporting documentation. This information must be provided in addition to the information listed above. If the money was borrowed from an individual, such as a family member or a friend, you must provide: a statutory declaration written by the person you borrowed the money from which confirms: the date on which he or she gave you the money how much he or she gave you his or her understanding of what the money was needed for how much you still owe the agreed date the loan was to be repaid by documented evidence that the loan took place (this could be demonstrated by bank statements, money-transfer receipts, cheque stubs, or credit-card / bank statements in the lender s name showing the payment of your expenses) receipts showing how the borrowed funds were spent. If the loan was provided by a financial institution, you must provide: a written statement from the institution which gave you the loan that states: the amount of the loan the date the loan was given the purpose of the loan (if known) the date by which repayment was required the amount still owing the repayment amount and frequency the amount of arrears owing (if any) receipts showing how the borrowed funds were spent. If the expenses were paid using a credit card, you must provide: copies of your credit-card statements showing the payment of the claimed expenses receipts showing the payment of the claimed expenses a currently dated credit-card statement which details the: current balance owing minimum monthly repayment arrears owing (if any) total credit limit. Compassionate grounds funeral expenses for a dependant You may be eligible for the early release of your superannuation on specified compassionate grounds to pay for the funeral expenses of a dependant.
Page 15 of 17 Important information You need to complete the Application for funeral assistance [7] if you would like to apply for the early release of your superannuation on specified compassionate grounds for a payment of a dependant's funeral expenses. The early release of your superannuation to pay for your own funeral on the specified compassionate grounds is not permitted. Eligibility To check whether you are eligible, ask yourself the following questions about possible early access to your superannuation on funeral expenses for a dependant grounds. Do you require assistance in meeting costs of your dependant's funeral? Are you unable to pay for the expenses by any means other than accessing your superannuation? If you answer 'no' to any of the above questions, it is unlikely that you will be eligible for the early release of superannuation on compassionate grounds. Supporting documents The supporting documents you need to provide are dependent upon the type of expenses you are applying for. You should have the required documentation before submitting your application to avoid delays in processing your application. You need to: get evidence of your dependant's death, such as a death certificate get quotes and/or outstanding invoices from relevant service providers that show the amount needed to pay for every expense you are claiming get evidence that the deceased person (where that person was not your spouse or child) was your dependant before his or her death, such as: bank statements, money transfer receipts, etc. proving financial dependency, or evidence of payment of a Commonwealth Carer s benefit or other documentation proving personal dependency. The quotes, invoices and/or receipts must: be dated and not more than 30 days old be in English or have been translated into English by a certified translator indicate any amounts claimable through private health insurance. Note: it is important that all expenses are supported by quotes, invoices or receipts from the required service providers. Without these, we can t process your application. If you have borrowed money to pay expenses
Page 16 of 17 If you have borrowed money to pay for expenses and are claiming for the early release of your superannuation benefits to repay this loan, you must provide specified supporting documentation. This information must be provided in addition to the information listed above. If the money was borrowed from an individual, such as a family member or a friend, you must provide: a statutory declaration written by the person you borrowed the money from that confirms: the date on which he or she gave you the money how much he or she gave you his or her understanding of what the money was needed for how much you still owe the agreed date the loan was to be repaid by documented evidence that the loan took place (this could be demonstrated by bank statements, money-transfer receipts, cheque stubs, or credit-card / bank statements in the lender s name showing the payment of your expenses) receipts showing how the borrowed funds were spent. If you are applying to repay a loan provided by a financial institution, you must provide: a written statement from the institution which gave you the loan which states: the amount of the loan the date the loan was given the purpose of the loan (if known) the date by which repayment was required the amount still owing the repayment amount and frequency the amount of arrears owing (if any) receipts showing how the borrowed funds were spent. If you are applying to repay a credit card, you must provide: copies of your credit card statements showing the payment of the claimed expenses receipts showing the payment of the claimed expenses a currently dated credit card statement which details the: current balance owing minimum monthly repayment arrears owing (if any) total credit limit. Link references 1. http://humanservices.findnearest.com.au/ 2. http://www.medicareaustralia.gov.au/provider/patients/ersb-guidance-medical-dental-specialists.jsp 3. http://www.humanservices.gov.au/customer/forms/8104 4. http://www.humanservices.gov.au/customer/forms/8495 5. http://www.humanservices.gov.au/customer/forms/8106 6. http://www.humanservices.gov.au/customer/forms/8105 7. http://www.humanservices.gov.au/customer/forms/8103 8. http://www.humanservices.gov.au/customer/forms/8938 9. http://www.humanservices.gov.au/customer/information/contact-us
Page 17 of 17 10. http://www.humanservices.gov.au/customer/enablers/centrelink/early-release-ofsuperannuation/compassionate-grounds-medical-treatment 11. http://www.humanservices.gov.au/customer/enablers/centrelink/early-release-ofsuperannuation/compassionate-grounds-mortgage-assistance 12. http://www.humanservices.gov.au/customer/enablers/centrelink/early-release-ofsuperannuation/compassionate-grounds-modifications-to-your-home-motor-vehicle 13. http://www.humanservices.gov.au/customer/enablers/centrelink/early-release-ofsuperannuation/compassionate-grounds-palliative-care 14. http://www.humanservices.gov.au/customer/enablers/centrelink/early-release-ofsuperannuation/compassionate-grounds-funeral-expenses-for-a-dependant 15. http://www.ag.gov.au/publications/pages/statutorydeclarationsignatorylist.aspx 16. http://www.humanservices.gov.au/customer/forms/8940 17. http://www.ato.gov.au/super This information is intended only as a guide to payments and services. It's your responsibility to decide if you wish to apply for a payment and to make an application, with regard to your particular circumstances. This information was printed on Tuesday 21 January 2014 from http://www.humanservices.gov.au/customer/services/centrelink/earlyrelease-of-superannuation and based on the selections made, may not include all of the information on this topic.