Accessing superannuation benefits.
Common conditions of release include the fund member having reached preservation age and retired, or commenced a transition-to-retirement income stream; ceasing an employment arrangement on or after the age of 60; being 65 years old even though they haven’t retired; or having died.

.
Alternatively, under special circumstances, some benefits may be available where the fund member: -
• has terminated gainful employment;
• is temporarily or permanently incapacitated;
• is suffering severe financial hardship;
• meets conditions for compassionate grounds;
• has a terminal medical condition; or
• is taking part in the first home super saver scheme.
The Australian Taxation office is aware of scams and improper access, and will continue targeting Self-Managed Super Funds and their trustees.
It is the trustees responsibility to take care and always be prudent.
Acctweb
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