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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/.

Source: Mental Health Australia

The NSW Government is continuing to build more connected communities, with major work starting this month to deliver the new Marshalls Creek Bridge.

Source: Mental Health Australia

Motorists will soon enjoy safer and smoother journeys on a southbound section of the Hume Highway at Berremangra as work starts to replace the concrete road surface.

Source: New places to play in Gungahlin

Source:

Source: New South Wales – News

New information received from members of the public, including the sighting of a blue Ford XD Falcon sedan in that area in the days after the disappearance of Rosemary and Melissa, have led to the fresh search.

This is the third search undertaken as part of the renewed investigation with today’s search area in the Mersey Road North vicinity not previously examined by police. Two previous searches have been at  nearby Garden Island.

Police are continuing to investigate leads in relation to the second suspect vehicle,  a fawn coloured Holden VB Commodore sedan with distinctive brown trim on the lower part of the vehicle, which may have been disposed of in the Murray Bridge area after the disapearance of Rosemary and Melissa in 2000.

Major Crime Investigation Branch detectives are grateful for the volume of information that has been provided by the community in response to this investigation.

Police are urging anyone who previously provided specific information about the Ford XD Falcon or the Holden VB Commodore to recontact Crime Stoppers. Callers can be connected with a Major Crime detective to discuss their information further. If a caller prefers to remain anonymous, they can continue to share additional details through Crime Stoppers.

Major Crime Investigation Branch officer-in-charge Detective Superintendent Darren Fielke said detectives were actively pursuing several leads stemming from information provided to Crime Stoppers.
“Every piece of information brings us closer to identifying those responsible for what happened to Rosemary and Melissa,’’ he said.
“This remains a deeply disturbing and unresolved case, and our investigation will not cease until those responsible are held to account and the Brown and Trussell families receive the answers they deserve.
“Rewards are on offer in relation to this investigation, which may be life changing for those who have information that can assist.’’

Up to $1,000,000 will be paid to anyone who provides information and assistance that leads to the conviction of the person or persons responsible for the suspected murder of Melissa Trussell (Brown) (and/or leading to the location and recovery of her remains).

Up to $200,000 will be paid to anyone who provides information and assistance that leads to the conviction of the person or persons responsible for the suspected murder of Rosemary Brown.”

Anyone with information is asked to contact Crime Stoppers on 1800 333 000 or online at www.crimestopperssa.com.au – you can remain anonymous.

Source: New South Wales – News

Already this year more than $1 million has been lost to 84 romance scams reported in South Australia, compared to $12 million across 1415 scams reported in Australia overall, with women over 55 suffering the highest individual losses.

In 2024, cold-hearted swindlers stole more than $23.5 million across 3204 reported Australian-based scams. In South Australia alone, more than $1.7 million was lost to 176 reported scams.

“Romance scammers are criminals who fabricate a fairytale romantic connection with the intention to persuade or pressure someone into sending money,” Cybercrime Sergeant David Mitchell said.

“They often make contact through online dating websites or via social media. These scams are known as ‘catfishing’, where scammers typically create fake online profiles designed to lure people in.

“It’s important to ask many questions of your would-be soulmate – scammers prefer to talk about you instead of themselves, so look for inconsistencies in their stories.

“They may use a fictional name, or falsely take on the identities of real, trusted people such as military personnel, aid workers or professionals working abroad.

“If you’re unsure, speak to family or friends about the relationship.”

Red flags:

• A convincing sob story highlighting the need to borrow money.
• Quick to fall in love or you develop a fast, close friendship.
• Promises of love, overly flirtatious and complimentary.
• They ask you to only trust them and keep things secret.
• Scammers may send their victim small gifts to “ensure they are genuine”.
• Their webcam isn’t working.
• Promises to meet in person, however there is always an excuse to delay/postpone.
• Scammers will tell you what to say to bank tellers/checkout operators when they ask what you want money/gift cards for.

Tips to help keep you safe:

• Never send money to someone you haven’t met in person.
• Always consider the possibility that the approach may be a scam and try to remove the emotion from your decision.
• Conduct an image search of your admirer to help determine if they really are who they say they are.
• Be alert to things like spelling and grammar mistakes, inconsistencies in their stories and other signs that it may be a scam such as their camera never working.
• Be cautious when sharing personal pictures or videos with prospective partners, especially if you’ve never met them before. Scammers are known to blackmail their targets using compromising material.

Real-life example:

Six months ago, Julie met someone who she believed was the love of her life on an online dating platform. She shared a lot in common with her newfound love, and planned for this partner to fly from the United States to Adelaide to buy a house together. However, her new partner fell ill, and unable to pay for their hospital bills, asked if Julie would help. Julie sent $5000 to cover the initial hospital bill, but soon they required surgery and needed additional money. After $20,000 was sent, her partner was better, but then they began having issues with their visa, unless Julie could send through money to help. Julie sent through another $5000 to get their partner to Perth, but once there they fell ill again, requiring more money for surgery. Julie, blinded by love, was about to send more money but her daughter was able to stop her, convincing her mother that she was being scammed. Julie was left emotionally broken and $30,000 poorer.

Report

– If you have suffered harm or loss because of a scam, make a report at www.cyber.gov.au/report or attend your local police station.

Support

– Talk to friends and family

– eSafety Commissioner – www.esafety.gov.au

– Victims of Crime SA – www.voc.sa.gov.au

– Lifeline – 13 11 14 or www.lifeline.org.au

– Rebuild Victim Counselling – www.rasa.org.au

Source: New places to play in Gungahlin

The Australian Taxation Office (ATO) is warning against the risks of accessing superannuation (super) early to pay for non-critical medical procedures or lifestyle expenses.

ATO Deputy Commissioner Emma Rosenzweig cautions those who are considering accessing their super to carefully consider their circumstances and the impacts it can have both short and long term.

‘Superannuation is saving for your retirement. Your employer pays 12% super on top of your salary or wages as a long-term investment which grows over time and generally cannot be accessed until you reach preservation age or retire.

‘Access to super on compassionate grounds is available in very limited circumstances for critical medical procedures and should only be considered as a last resort where all other options of paying for the eligible expenses have been exhausted.

‘We have seen an increase in dodgy advice and misconceptions around when individuals can access their super early, and we want to make it clear that Australians should not be considering early access unless they are eligible and it is absolutely necessary for their circumstances,’ said Ms Rosenzweig.

‘My dentist advised me I can use my superannuation for cosmetic veneers’

Health practitioners prepare medical reports that are used by their patients to apply for early access to super on compassionate grounds. We rely on the information within these reports when assessing applications, so it is important that practitioners undertake proper examinations of their patients and provide complete, true and correct information in their reports that reflect their professional opinion.

‘We are aware of various reports about the conduct of some health practitioners who support individuals to access their superannuation on compassionate grounds,’ said Ms Rosenzweig.

While we believe most health practitioners act in their patients’ best interests, we are increasingly hearing about concerning behaviours, including:

• preparing inaccurate medical reports to support patients access their super where they are ineligible, such as for cosmetic purposes
• preparing a medical report where the practitioner hasn’t performed a comprehensive consultation or examination of the patient
• placing profits ahead of patient care, by recommending higher cost treatments, premium pricing or over-servicing without providing information on all available treatment options
• collecting and using patients’ myGov details to submit applications, when individuals are required to submit applications themselves 
• charging fees to assist patients prepare or submit applications without being a registered tax agent
• encouraging or advising patients to access their super to pay for health treatments without an Australian Financial Services license.

‘When preparing medical reports to support an application, health practitioners must ensure they perform their role ethically and to the expected standard, whilst ensuring they don’t provide services they aren’t competent to provide or trained for,’ said Ms Rosenzweig.

‘We are working with other regulators including the Australian Health Practitioner Regulation Agency (AHPRA) to address any inappropriate behaviour.’

‘Just fudge the form, everybody does it and the ATO will never find out’

‘Individuals who apply with the assistance of a third party need to review their application and the supporting documents before it is submitted, to ensure it is accurate. Where a third party acts inappropriately on an individual’s behalf, the individual can still be liable for any consequences, including penalties for making a false or misleading statement.

‘Applications for early access of super on compassionate grounds must only be completed by the person seeking the release. If someone requires assistance in completing an application for compassionate release of super, help is available on our website or by phoning 13 10 20,’ Ms Rosenzweig said.

‘I can access my superannuation for cosmetic treatments’

Medical treatments undertaken solely with cosmetic intent wouldn’t normally qualify for compassionate release of super as, under the law, an individual must require the treatment to either:

• treat a life-threatening illness or injury
• alleviate acute or chronic pain, or
• alleviate acute or chronic mental illness.

‘Applicants should be aware that submitting an application for health treatments that are not necessary for one of these reasons would be making a false or misleading statement to the Commissioner, which can attract severe penalties,’ said Ms Rosenzweig.

These penalties can also apply to health practitioners who make false or misleading statements in medical reports.

‘I can access my superannuation for investments, holidays and day-to-day expenses’

Accessing super on compassionate grounds is only available in very limited circumstances where individuals are unable to pay for an eligible expense using any other means. It is not ‘free money’, and it will reduce the amount available in retirement and results in you paying more tax,’ Ms Rosenzweig said.

‘Individuals who apply need to ensure they are eligible and that they provide accurate information and documents in their application. Where applications are approved, individuals should remember that they have declared in their application that they will use the money to pay for the approved purpose and keep receipts to support this.

‘There can be significant consequences for people who attempt to inappropriately access their super, including severe penalties for making false or misleading statements or adjustments to their income tax return so they are required to pay additional tax.’

Notes to journalists

ATO stock footage and images are available for use in news bulletins from our media centre.

Early access to super

Access on compassionate grounds

Compassionate grounds – Information for Registered Agents

Compassionate grounds – Information for Health Practitioners

Inappropriate access to super on compassionate grounds

Joint Statement by Ahpra and the Dental and Medical Boards of Australia

A headshot (JPEG, 1.08MB) of ATO Deputy Commissioner Emma Rosenzweig is available from the ATO media centre.