Month: August 2025

Source: New places to play in Gungahlin

Providing medical documents

Individuals may be able to access their super early on compassionate grounds for certain expenses, where they meet the relevant eligibility criteria.

When applying, individuals need to provide documents to support their eligibility, including medical reports and quotes or invoices from registered health practitioners.

The grounds that require medical documents to be provided are:

• medical treatment for the individual or their dependant
• medical transport for the individual or their dependant
• modifications to the individual’s home or vehicle to accommodate their or their dependant’s special needs arising from a severe disability
• palliative care for the individual or their dependant.

Accessing super early can have significant long-term financial impacts and should be a last resort for your patient.

Medical report requirements

Health practitioners play a critical role in assisting their patient to apply for early release of their super on compassionate grounds.

ATO staff rely on information provided by health practitioners when assessing applications. Therefore it is important to ensure the information provided in medical reports is complete, true and correct.

There is no requirement for a health practitioner to provide a medical report for a patient. When deciding whether to prepare a medical report, health practitioners should consider the accuracy of the diagnosis and whether the proposed treatment is the necessary treatment to address an eligible medical condition. We expect any practitioners preparing a report to be appropriately trained and qualified to express an opinion on the patient’s condition and the efficacy of the proposed treatment in treating the condition. This includes where you are preparing a report and are not the treating practitioner.

Consultations with patients for the purposes of providing a medical report must be fulsome enough to ensure sufficient information is gathered. Inaccurate or incomplete information provided in a medical report may result in significant penalties as a result of making a false or misleading statement.

We prefer you to complete our medical report form rather than providing your own report. This:

• helps ensure you provide all the information required to assess the application in the first instance
• minimises the chance of your patient’s application being delayed or declined.

If you choose to provide your own report, you need to ensure you provide all the information required by our template.

When completing the medical report and providing quotes/invoices, you need to ensure:

• you have had the required level of consultation with your patient before preparing the medical report
• the treatments and costs in quotes or invoices you issue are restricted to what is medically required for your patient’s circumstances
• your quotes and invoices don’t include any fees or charges unrelated to the treatment, including fees of registered agents and other third parties.

Behaviours of concern

We are aware of various concerning reports regarding the conduct of health practitioners who support individuals to access their super on compassionate grounds.

We are working with other regulators including Australian health practitioner regulation agency (Ahpra) to examine these reports further and consider any necessary actions.

A joint statementExternal Link made by Ahpra and the Dental and Medical Boards of Australia has expressed concerns about reports of financial harm to patients and may be placing profits ahead of patient care.

Examples of behaviour the ATO considers inappropriate or that are illegal:

• Preparing inaccurate medical reports to support patients access their super where they are ineligible (for example, for cosmetic purposes).
• Preparing medical reports where a fulsome consultation or examination has not occurred, such as
  • by telehealth when a physical, in-person examination is required to provide a full and accurate assessment of the patient’s condition, or
  • on the basis of a report from another practitioner where you haven’t conducted your own proper consultation or examination.
• Recommending more expensive treatment options, where cheaper alternatives are available.
• Influencing or advising patients to access their super early without an Australian financial services licenceExternal Link. This is likely providing financial product advice, and if you are unlicensed, can result in severe penalties and other regulatory action by ASIC.
• Requesting, collecting or storing patient myGov details to submit applications. This is a breach of the myGov terms of useExternal Link and compromises the security of your patients’ myGov account and personal information. It may result in their myGov account being locked, suspended or deactivated permanently.

Charging or receiving a fee or other reward to assist patients prepare or submit their application where you aren’t registered with the TPBExternal Link. This can result in significant penalties from the TPB.

We are aware of reports of people being coached on how to present their condition as eligible and requiring treatment in order to obtain a medical report from a health practitioner. We advise health practitioners to be aware of this possibility when undertaking their examination and diagnosis, particularly where the patient has been referred by a practitioner or other third party who might benefit from the patient making an application to access their super early.

How to report concerns

We encourage health practitioners to make a tip-off if they are aware of and have concerns about:

• individuals who have inappropriately accessed their super, or
• health practitioners or registered agents that have assisted individuals to inappropriately access their super.

We review all tip-offs for early access to super and take action where necessary.

We also encourage anyone with concerns about:

Source: Mental Health Australia

Wagga Wagga is the latest community in regional New South Wales to benefit from the NSW Government’s new Contactless Ticketing Program, with 20 local buses fitted with tap-and-go payment technology. 

This innovative program is part of the NSW Government’s commitment to better public transport by making convenient tap-and-go payment options available on more than 400 rural and regional bus services. 

Following successful trials in Bathurst and Dubbo, the Contactless Ticketing Program is being rolled out on fare-paying buses across regional and rural NSW, allowing passengers to pay using their smartphone, smartwatch, debit or credit card. 

Until now, many passengers have largely been limited to paying with cash, except in a few locations where operators independently introduced contactless payment systems. 

In partnership with local operator Busabout Wagga, the Government has upgraded existing systems to a new, purpose-built solution tailored for rural and regional networks. 

It’s part of the NSW Government’s commitment to build more connected regional communities across NSW. 

In July, contactless payment readers were installed on 20 Wagga Wagga buses. Transport for NSW is now finalising the rollout schedule for other regional areas, with the full Contactless Ticketing Program expected to be completed by the end of 2027. 

While the new technology offers greater flexibility, passengers will still have the option to pay with cash, ensuring accessibility for all users. 

The program does not apply to dedicated school services, where students typically use pre-paid passes, or NSW TrainLink long-distance coaches, which require pre-booked tickets. 

Read the full media release here (PDF, 188.68 KB)

Source: New places to play in Gungahlin

Providing medical documents

Individuals may be able to access their super early on compassionate grounds for certain expenses, where they meet the relevant eligibility criteria.

When applying, individuals need to provide documents to support their eligibility, including medical reports and quotes or invoices from registered health practitioners.

The grounds that require medical documents to be provided are:

• medical treatment for the individual or their dependant
• medical transport for the individual or their dependant
• modifications to the individual’s home or vehicle to accommodate their or their dependant’s special needs arising from a severe disability
• palliative care for the individual or their dependant.

Accessing super early can have significant long-term financial impacts and should be a last resort for your patient.

Medical report requirements

Health practitioners play a critical role in assisting their patient to apply for early release of their super on compassionate grounds.

ATO staff rely on information provided by health practitioners when assessing applications. Therefore it is important to ensure the information provided in medical reports is complete, true and correct.

There is no requirement for a health practitioner to provide a medical report for a patient. When deciding whether to prepare a medical report, health practitioners should consider the accuracy of the diagnosis and whether the proposed treatment is the necessary treatment to address an eligible medical condition. We expect any practitioners preparing a report to be appropriately trained and qualified to express an opinion on the patient’s condition and the efficacy of the proposed treatment in treating the condition. This includes where you are preparing a report and are not the treating practitioner.

Consultations with patients for the purposes of providing a medical report must be fulsome enough to ensure sufficient information is gathered. Inaccurate or incomplete information provided in a medical report may result in significant penalties as a result of making a false or misleading statement.

We prefer you to complete our medical report form rather than providing your own report. This:

• helps ensure you provide all the information required to assess the application in the first instance
• minimises the chance of your patient’s application being delayed or declined.

If you choose to provide your own report, you need to ensure you provide all the information required by our template.

When completing the medical report and providing quotes/invoices, you need to ensure:

• you have had the required level of consultation with your patient before preparing the medical report
• the treatments and costs in quotes or invoices you issue are restricted to what is medically required for your patient’s circumstances
• your quotes and invoices don’t include any fees or charges unrelated to the treatment, including fees of registered agents and other third parties.

Behaviours of concern

We are aware of various concerning reports regarding the conduct of health practitioners who support individuals to access their super on compassionate grounds.

We are working with other regulators including Australian health practitioner regulation agency (Ahpra) to examine these reports further and consider any necessary actions.

A joint statementExternal Link made by Ahpra and the Dental and Medical Boards of Australia has expressed concerns about reports of financial harm to patients and may be placing profits ahead of patient care.

Examples of behaviour the ATO considers inappropriate or that are illegal:

• Preparing inaccurate medical reports to support patients access their super where they are ineligible (for example, for cosmetic purposes).
• Preparing medical reports where a fulsome consultation or examination has not occurred, such as
  • by telehealth when a physical, in-person examination is required to provide a full and accurate assessment of the patient’s condition, or
  • on the basis of a report from another practitioner where you haven’t conducted your own proper consultation or examination.
• Recommending more expensive treatment options, where cheaper alternatives are available.
• Influencing or advising patients to access their super early without an Australian financial services licenceExternal Link. This is likely providing financial product advice, and if you are unlicensed, can result in severe penalties and other regulatory action by ASIC.
• Requesting, collecting or storing patient myGov details to submit applications. This is a breach of the myGov terms of useExternal Link and compromises the security of your patients’ myGov account and personal information. It may result in their myGov account being locked, suspended or deactivated permanently.

Charging or receiving a fee or other reward to assist patients prepare or submit their application where you aren’t registered with the TPBExternal Link. This can result in significant penalties from the TPB.

We are aware of reports of people being coached on how to present their condition as eligible and requiring treatment in order to obtain a medical report from a health practitioner. We advise health practitioners to be aware of this possibility when undertaking their examination and diagnosis, particularly where the patient has been referred by a practitioner or other third party who might benefit from the patient making an application to access their super early.

How to report concerns

We encourage health practitioners to make a tip-off if they are aware of and have concerns about:

• individuals who have inappropriately accessed their super, or
• health practitioners or registered agents that have assisted individuals to inappropriately access their super.

We review all tip-offs for early access to super and take action where necessary.

We also encourage anyone with concerns about:

Source: Northern Territory Police and Fire Services

The Northern Territory Police Force is calling for public assistance to locate 21-year-old Mr Zivian Ryan and 22-year-old Mr Harry Meneri who both absconded from NT Corrections custody in Alice Springs today.

Around 11:10am, police were notified that the two men had absconded from a community work placement on Dixon Road in Braitling.

Zivian Ryan is described as being of Aboriginal in appearance, 177cm tall, with a medium build and short black hair. He was last seen wearing a green shirt, beige long pants and brown boots.

Harry Meneri is described as being of Aboriginal in appearance, 170cm tall, with a medium build and short black hair. He was last seen wearing a green shirt, beige long pants and brown boots.

Alice Springs police are actively looking for both men and they are urged to return themselves into custody as soon as possible.

Police advise not to approach them if sighted, and to contact police on 131 444. Please quote reference number P25227340. You can make anonymous reports via Crime Stoppers on 1800 333 000.

Source: New places to play in Gungahlin

Legal requirements

Early access to super on compassionate grounds is only available in limited circumstances to pay for certain expenses. You must:

• meet all eligibility rules
• provide the required evidence, including whether you can pay for part or all of the expense by other means.

It is illegal to access your super early unless you meet a condition of release under superannuation law.

If you access your super or attempt to access it without meeting the rules, you could face serious consequences.

Inappropriate behaviours

We have identified and stopped attempts to inappropriately access super early on compassionate grounds. Examples of inappropriate behaviours include:

• fabricating or changing documents to indicate eligibility
• attempting to access super through illegal promoter schemes
• providing inaccurate information in documents, such as medical reports
• not using super on the approved expense
• creating falsified ATO approval letters to present to super funds.

You should be cautious of registered agents, health practitioners and other people that promote you can access your super early. Where these entities act inappropriately regarding your application, you can be liable for any consequences including penalties for making a false or misleading statement. Examples where this could occur include:

• if you provide your myGov sign-in details to a registered agent or another person and they provide us with inaccurate information
• if your health practitioner provides you a medical report that is inaccurate (such as incorrectly advising cosmetic treatment is necessary) and you provide us with that report.

If a third party is assisting you to apply, it is important that you review your application and any documents you intend to provide us before you submit your application, to ensure they are accurate.

Consequences of inappropriate access

If we find an approved application included falsified documents or incorrect information, we will cancel the approval letter we gave you. This means you may be charged extra tax on the super payment at your marginal tax rate instead of the concessional rate.

We may correct your income tax return to ensure the payment and withholding tax are accurate. This could involve amending your return or issuing a default assessment, which may result in:

• additional income tax due to how the payment is reported
• tax shortfall penalties for making false or misleading statements when lodging your return
• interest charges on any shortfall.

Anyone making false or misleading statements when accessing their super on compassionate grounds may face penalties. Health practitioners or other parties who facilitated the application may also face penalties.

We may also prosecute anyone that promotes a scheme to illegally access super. This can result in civil and criminal penalties, including significant fines and imprisonment.

Before submitting an application, you need to ensure that all the information you are providing is accurate, including the content within medical reports.

Read the outcome where a Western Australian woman was jailed for exploiting hardship superannuation support.

myGov access

You should never share your myGov sign-in details with anyone, including:

• health practitioners
• registered tax agents.

Doing so:

• is a breach of the myGov terms of useExternal Link
• compromises the security of your records
• can result in your myGov account being locked, suspended, or deactivated permanently.

Remember, if you share your myGov details with a third party, you are responsible for everything they do with your account.

Voluntary disclosure

If you have inappropriately accessed your super, you can make a voluntary disclosure to inform us of:

• the error you made, or
• false or misleading information you provided.

You can make a voluntary disclosure to us:

• in writing, or
• by phone.

Making a voluntary disclosure may result in a reduction of any penalties or interest that would otherwise apply.

How to report concerns

We encourage members of the community to make a tip-off if they are aware of and have concerns about:

• individuals who have inappropriately accessed their super, or
• health practitioners or registered agents who have assisted individuals to inappropriately access their super.

We review all tip-offs for early access to super and take action where necessary.

We also encourage anyone with concerns about:

Source: New places to play in Gungahlin

About the Senate Order

The Senate Order on departmental and agency contracts requires agencies to publish details of contracts valued at $100,000 or more (including GST) that:

• have been entered into in the previous 12 months
• have not been fully performed.

The website listings are published twice a year, at the end of each financial year and each calendar year.

We ensure that the listed contracts do not contain any inappropriate confidentiality provisions. Our listings are included below.

Procurement contracts are available through the Senate Order Report on AusTenderExternal Link.

Calendar year listings

The following are our listings published at the end of each calendar year.

2024 non-procurement contracts list

Pursuant to the Senate Order on non-corporate Commonwealth entity contracts, the following table sets out non-procurement contracts entered into by the ATO. These provide for a consideration to the value of $100,000 or more (GST inclusive) and which:

• have not been fully performed as at 31 December 2024, or
• which have been entered into during the 12 months prior to 31 December 2024.

Most of the contracts listed contain confidentiality provisions of a general nature that are designed to protect the confidential information of the parties that may be obtained or generated in carrying out the contract.

The reasons for including such clauses include:

• ordinary commercial prudence that requires protection of trade secrets, proprietary information and similar
• protection of other Commonwealth material and personal information.

We have ensured the listed contracts do not contain any inappropriate confidentiality provisions. The contracts do not contain provisions that make information contained in the contract confidential, or other provisions to protect information obtained or generated in carrying out the contract. The currency for all amounts listed is AUD.

Table 1: 2024 non-procurement contracts list

Recipient	Subject matter	Amount of consideration	Start date	Anticipated end date
Multiple recipients qualified under the terms of the National Tax Clinic (NTC) Grant Program	14 substantially identical contracts with qualified recipients of grant agreements under the NTC Program. The NTC Program provides funding to tertiary education providers to operate tax clinics where unrepresented taxpayers can seek assistance with their tax and superannuation obligations.	Amounts varying from $168,660 to $365,650. An aggregate amount of the total amount to be paid in respect of grant agreements under the NTC Program is $4,428,173‬.	1/01/2022	31/03/2025
Gateway Network Governance Body	Supports the continuation of the governance framework for the Superannuation Transaction Network.	$1,483,900	3/09/2024	30/06/2028

2023 non-procurement contracts list

Pursuant to the Senate Order on non-corporate Commonwealth entity contracts, the following table sets out non-procurement contracts entered into by the ATO. These provide for a consideration to the value of $100,000 or more (GST inclusive) and which:

• have not been fully performed as at 31 December 2023, or
• which have been entered into during the 12 months prior to 31 December 2023.

Most of the contracts listed contain confidentiality provisions of a general nature that are designed to protect the confidential information of the parties that may be obtained or generated in carrying out the contract.

The reasons for including such clauses include:

• ordinary commercial prudence that requires protection of trade secrets, proprietary information and similar
• protection of other Commonwealth material and personal information.

We have ensured the listed contracts do not contain any inappropriate confidentiality provisions. The contracts do not contain provisions that make information contained in the contract confidential, or other provisions to protect information obtained or generated in carrying out the contract. The currency for all amounts listed is AUD.

Table 2: 2023 non-procurement contracts list

Recipient	Subject matter	Amount of consideration	Start date	Anticipated end date
Multiple recipients qualified under the terms of the National Tax Clinic (NTC) Grant Program	14 substantially identical contracts with qualified recipients of grant agreements under the NTC Program. The NTC Program provides funding to tertiary education providers to operate tax clinics where unrepresented taxpayers can seek assistance with their tax and superannuation obligations.	Amounts varying from $146,060 to $300,000. An aggregate amount of the total amount to be paid in respect of grant agreements under the NTC Program is $3,899,403‬.	1/01/2022	31/03/2025
Gateway Network Governance Body	Supports the continuation of the governance framework for the Superannuation Transaction Network.	$2,277,000	1/07/2021	31/10/2024

Financial year listings

The following are our listings published at the end of each financial year.

2024–25 non-procurement contracts list

Pursuant to the Senate Order on non-corporate Commonwealth entity contracts, the following table sets out non-procurement contracts entered into by the ATO. These provide for a consideration to the value of $100,000 or more (GST inclusive) and which:

• have not been fully performed as at 30 June 2025, or
• which have been entered into during the 12 months prior to 30 June 2025.

Most of the contracts listed contain confidentiality provisions of a general nature that are designed to protect the confidential information of the parties that may be obtained or generated in carrying out the contract.

The reasons for including such clauses include:

• ordinary commercial prudence that requires protection of trade secrets, proprietary information and similar
• protection of other Commonwealth material and personal information.

We have ensured the listed contracts do not contain any inappropriate confidentiality provisions. The contracts do not contain provisions that make information contained in the contract confidential, or other provisions to protect information obtained or generated in carrying out the contract. The currency for all amounts listed is AUD.

Table 3: 2024–25 non-procurement contracts list

Recipient	Subject matter	Amount of consideration	Start date	Anticipated end date
Multiple recipients qualified under the terms of the National Tax Clinic (NTC) Grant Program	19 substantially identical contracts with qualified recipients of grant agreements under the NTC Program. The NTC Program provides funding to tertiary education providers to operate tax clinics where unrepresented taxpayers can seek assistance with their tax and superannuation obligations.	Amounts varying from $198,400 to $292,522. An aggregate of the total amount to be paid in respect of grant agreements under the NTC Program is $5,400,005‬.	1/01/2025	31/03/2028
Gateway Network Governance Body	Supports the continuation of the governance framework for the Superannuation Transaction Network.	$6,147,900	3/09/2024	31/10/2028

2023–24 non-procurement contracts list

Pursuant to the Senate Order on non-corporate Commonwealth entity contracts, the following table sets out non-procurement contracts entered into by the ATO. These provide for a consideration to the value of $100,000 or more (GST inclusive) and which:

• have not been fully performed as at 30 June 2024, or
• which have been entered into during the 12 months prior to 30 June 2024.

Most of the contracts listed contain confidentiality provisions of a general nature that are designed to protect the confidential information of the parties that may be obtained or generated in carrying out the contract.

The reasons for including such clauses include:

• ordinary commercial prudence that requires protection of trade secrets, proprietary information and similar
• protection of other Commonwealth material and personal information.

We have ensured the listed contracts do not contain any inappropriate confidentiality provisions. The contracts do not contain provisions that make information contained in the contract confidential, or other provisions to protect information obtained or generated in carrying out the contract. The currency for all amounts listed is AUD.

Table 4: 2023–24 non-procurement contracts list

Recipient	Subject matter	Amount of consideration	Start date	Anticipated end date
Multiple recipients qualified under the terms of the National Tax Clinic (NTC) Grant Program	14 substantially identical contracts with qualified recipients of grant agreements under the NTC Program. The NTC Program provides funding to tertiary education providers to operate tax clinics where unrepresented taxpayers can seek assistance with their tax and superannuation obligations.	Amounts varying from $146,060 to $300,000. An aggregate amount of the total amount to be paid in respect of grant agreements under the NTC Program is $3,899,403‬.	1/01/2022	31/03/2025
Gateway Network Governance Body	Supports the continuation of the governance framework for the Superannuation Transaction Network.	$2,277,000	01/07/2021	31/10/2024

Source: New places to play in Gungahlin

The ATO has released its Corporate plan 2025-26 and I want to point out what our priorities will mean for SMSFs. This plan is a chance for us to reaffirm our commitment to the integrity and sustainability of Australia’s super system. A key activity is to continue to regulate SMSFs and provide support and online services to trustees, professionals and other regulators.

Key Areas of Focus

Outstanding SMSF Annual Returns

We’ll be focussing on the significant number of outstanding SMSF annual returns. There is a growing number of SMSFs falling behind in their lodgment obligations, and we know that lodgment is the most important compliance obligations trustees must meet. If you fail to lodge your annual return on time, there may be penalties and interest applied and SMSF tax concessions can be lost. If your fund’s lodgment is overdue, the Super fund lookup status may change to ‘regulation details removed’. This can restrict your SMSF’s ability to receive rollovers and employer contributions.

Compliance with Release Authorities

We’re also concerned about SMSFs increasingly failing to comply with release authorities. This non-compliance involves not releasing money according to the authority or paying it but not complying with the requirements to notify us.

Compliance with Commutation Authorities

We’ll also focus on SMSFs failing to respond to Commissioner’s Commutation Authorities within 60 days using the correct reporting event and by lodging the transfer balance account report.

If an SMSF fails to respond to the commutation authority within 60 days of the notice, the member’s income stream ceases to be in retirement phase and the SMSF can’t claim an earnings tax exemption for this income stream in that income year or any later income years.

Illegal Early Access

We’re continuing to tighten controls around SMSF registration and focusing on education and early intervention. We’ve seen an upward trend in accessing super early and our focus remains on those who illegally access SMSF funds. It’s important you don’t fall victim to the temptation of illegal early access schemes. The consequences can include additional tax, penalties, loss of retirement savings and disqualification as an SMSF trustee which goes on the public record.

Fraud Prevention

Fraud remains a key risk for the super system and we’re working hard to stay ahead of emerging threats. Vigilance is essential, as the system grows, and fraudsters become more sophisticated.

Our Commitment

We all play a vital role in safeguarding the retirement savings of millions of Australians. We’ll continue to encourage everyone to operate transparently, securely, and in the best interests of members.

We’re committed to protecting retirement savings and ensuring the system remains fair for everyone.

Finally, I want to thank you for continuing to engage with us and help us shape the future of super. Your role is critical, and we’re here to support you every step of the way.

Emma Rosenzweig
Deputy Commissioner
Super and Employer Obligations

Source: New places to play in Gungahlin

The role of an agent

Registered agents who support individuals to apply for early access to super play an important role in ensuring their clients are submitting accurate and complete applications to access their super early on compassionate grounds.

When providing this service, particularly where this is the core service your business provides, you need to ensure your clients are aware that:

• accessing super on compassionate grounds should only be used in limited circumstances where all other payment options have been exhausted, including to partially pay the expense
• amounts released
  • are considered assessable income
  • will have tax withheld in addition to any approved amounts
  • need to be reported in their income tax return
  • may impact other government benefits they receive, including family tax benefits and child support payments
• they need to speak to their fund before applying, to
  • confirm they will release any amount approved
  • confirm they have sufficient funds
  • understand the amount of tax that will be withheld and any fees that may be charged
  • understand any other implications it may have, such as insurance attached to their account
• any fees you charge must be paid separately and can’t be included in the amount requested from their super
• incomplete applications may be delayed or not approved
• anyone making false or misleading statements when accessing their super under compassionate grounds may face penalties.

If you receive any incomplete or inaccurate documents for your client, do not alter them. You or your client will need to return the document to their provider, to be updated or corrected.

You shouldn’t:

• have any role in preparing supporting documents
• influence or advise what content to include in supporting documents that is outside what an agent can advise on.

The relevant registered health practitioner needs to complete the medical documentation based on their professional opinion and in consultation with their patient.

ATO guidance

Before assisting people to access their super early, ensure your processes align with our information. This will reduce delays and prevent your clients receiving incorrect information.

Things to be aware of:

Financial capacity

Before assisting your clients to apply, you need to ensure you collect evidence that supports them to meet the eligibility criteria. This includes evidence that they have explored other options to pay the expense in part or full before accessing super.

Accessing super on compassionate grounds should be considered only as a last resort and after all other payment options have been exhausted.

We and the Tax Practitioner’s Board (TPB) expect a registered agent to collect and retain evidence that supports the financial capacity of their clients (such as a declaration).

Registration requirements

If you charge or receive a fee or other reward to assist your clients to prepare or submit an application to access super on compassionate grounds, this:

Providing this service for a fee or other reward without a registrationExternal Link is illegal and can result in significant penalties from the TPB.

Providing financial advice

If you don’t hold an Australian financial services licenceExternal Link, you need to ensure you don’t influence, advise or encourage your clients to access their super early.

Providing unlicensed financial advice can result in severe penalties and other regulatory action from the Australian Securities & Investments Commission (ASIC).

Promoting early access

If you provide information about accessing super early on compassionate grounds, ensure:

• it is accurate
• doesn’t encourage clients to consider this before other options of partially or fully paying the expense.

This applies to information on your website, social media and at your premises. If unsure, we recommend your content refer to the information on our website.

Fees you charge

If you charge a fee for your service, it can’t be paid or reimbursed from your client’s super. Ensure that any:

• providers you work with don’t include these amounts in their quotes or invoices
• applications you assist with doesn’t include these amounts in the requested amount for release.

We check for these amounts and, if identified, will deduct them from any approved amounts. Including these fees in applications:

• can cause delays
• may result in significant penalties for making a false or misleading statement for
  • your client
  • the health provider who issued the quote or invoice.

Any fees you charge:

• are not tax-deductible for your clients
• cannot be claimed in their income tax return.

Submitting applications

Applications to access super on compassionate grounds can only be submitted by individuals.

There is no pathway for registered agents to submit online applications on behalf of their clients.

myGov access

If you assist your clients to submit their application, you must not request, collect, or use their myGov sign-in details. Doing so:

• is a breach of the myGov terms of useExternal Link
• compromises the security of your clients’ records
• can have significant consequences for the individual, including having their myGov account locked, suspended, or deactivated permanently.

In some cases, those found to be collecting or using their clients’ myGov sign-in details may face civil or criminal penalties.

If we identify a registered agent using their client’s myGov sign-in details, we will refer the matter to the TPB for further action.

Representing your client

If your client has authorised you to represent them in any interactions with us regarding their application to access super on compassionate grounds, before we can provide you any information:

• you must be registered with the TPB
• you need to have signed written authority from your client to act on their behalf for this purpose
• you must be able to satisfy our proof of record ownership (PORO) requirements.

You must meet these requirements before we can answer any enquires about applications.

If your client lists you as an authorised contact on their application but the above requirements haven’t been met, we can’t provide you any information about their application.

Service standards

Provided we receive a complete application, our service standards are:

• 14 calendar days for applications submitted via our online form
• 28 calendar days for applications submitted via our paper form.

These service standards apply to all applications, regardless of:

• the expense required
• the applicants’ circumstances
• whether they are submitted by a registered agent.

If your client wants to check on the progress of their application during this period, they can use our self-help IVR or phone us on 13 10 20.

Behaviours of concern

We have identified several concerning practices from registered agents assisting their clients to access their super early on compassionate grounds. Examples include:

• assisting ineligible individuals to apply, including through coaching them on how to present their circumstances as eligible to health practitioners
• preparing and submitting applications that are incomplete or contain inaccurate information
• submitting applications where the individual hasn’t reviewed the completed application (including supporting documents) and consented to the application being provided to us
• altering supporting documents prepared by third parties
• requesting and/or collecting the myGov sign in details of clients
• submitting applications that include registered agent fees within the requested amount.

These practices are not appropriate and is a potential breach of the Tax Agent Services Act 2009. If we identify these practices, we refer these matters to the TPB.

We also consider if the behaviour warrants other actions, including:

We are also concerned about anyone who charges a fee for these services where they are not registered with the TPB (unregistered preparers).

Ahpra and the Dental and Medical Boards of Australia have issued a joint statementExternal Link raising concerns about reports of financial harm to patients and that some practitioners may be placing profits ahead of patient care. This statement includes the following red flags for consumers:

• The appointment for the compassionate release of super is by telehealth when a physical, in-person examination is required.
• Asking for payment upfront.
• A more expensive treatment is recommended when there are cheaper, comparable treatments available.
• Inappropriate or aggressive sales tactics.
• Limited information about ongoing costs.
• Missing financial consent information.
• Asking to use your myGov login.

Outcomes of investigations

We identified several businesses helping individuals with their application for early access to super on compassionate grounds. After investigating these businesses, we found they were:

• assisting individuals to collect the required evidence from health practitioners
• helping their clients submit their application
• representing their clients with the ATO.

These businesses charged a fee for this service but weren’t registered with the TPB. We referred the businesses to the TPB for further investigation, which resulted in:

• 4 businesses obtaining the required TPB registration and continuing to provide this service
• 2 businesses making an undertaking to cease providing the service.

How to report concerns

We encourage members of the community to make a tip-off if they are aware of and have concerns about:

• individuals who have inappropriately accessed their super, or
• health practitioners or registered agents that have assisted individuals to inappropriately access their super.

We review all tip-offs about early access to super on compassionate grounds and take action where necessary.

We also encourage anyone with concerns about:

Source: New places to play in Gungahlin

Source: Northern Territory Police and Fire Services

The Northern Territory Police Force has arrested a 15-year-old youth after an aggravated assault in Katherine overnight.

At around 8:45pm, police received reports of an altercation between a 32-year-old man and three male youths along Katherine Terrace in the CBD. One of the youths allegedly stabbed the victim in the chest with an edged weapon before fleeing the scene. The 32-year-old man was conveyed to Katherine Hospital for treatment for non-life threatening injuries.

A short time later it is alleged the same offender threatened and physically assaulted two other victims at a nearby service station. One of the victims suffered minor injuries.

Katherine General Duties deployed to the area and arrested a 15-year-old male who currently remains in custody and is expected to be charged later today.

Detective Constable First Class Ally Hill said “Carrying a dangerous weapon can have tragic consequences for individuals, families, and the wider community. Police will continue to conduct wanding operations in high-risk areas and will take a zero-tolerance approach to anyone found carrying a weapon unlawfully.”

Police urge anyone with information to make contact on 131 444, quoting reference number NTP2500085227. Anonymous reports can be made through Crime Stoppers on 1800 333 000 or via https://crimestoppersnt.com.au/.