Superannuation

Superannuation, or super, is a portion of your wages set aside by your workplace for use when you retire, or earlier. This is placed into a fund that is either chosen by you, or by your workplace.

In some limited circumstances, super is able to be released before retirement age. One of the circumstances is access on compassionate grounds, which includes:

  • medical treatment for the applicant or a dependant

  • transport for medical treatment for the applicant or a dependant

Some trans people are able to access early release of their super for gender affirming surgeries. The ATO handles all releases of superannuation before retirement age. They state that “you must certify the treatment is both necessary and not readily available in the public health system.1”

Applying for compassionate release of super for medical treatment

The application process with the ATO is online and free, and staff are able to assist you with any enquiries. The application process is outlined by the ATO here.

To apply for release of your super, you will need:

  • two medical reports (it is recommended that this form is used):

    • one from a registered medical specialist (who specialises in gender affirming healthcare, such as your surgeon or psychiatrist)

    • one from either a registered medical practitioner or a registered medical specialist

You will need unpaid quotes or invoices from your surgeon, as well as any other quotable costs involved e.g. Your anaesthetist, surgical assistant, accommodation, travel expenses, etc. These are then able to be submitted up to 6 months after receiving a quote on the MyGov portal. Expenses that are not quotable e.g. Petrol costs from driving, some accommodation, etc. cannot be covered by super.

Early release of super is also taxable, up to 22%, and you will need to allow for this as you may then owe the ATO at the end of the financial year.

The ATO does not process applications over the phone – you must apply online.

If you live outside Australia and are unable to apply online, contact the ATO to request a paper application form.