Accessing superannuation benefits.
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.