Early release of superannuation on financial hardship grounds 003-09020000
Expand allCurrent Zero Rate (CZR) and the 14 day rule
Periods of Current Zero Rate (CZR) are a break in payment of income support. This is because CZR generally means the customer has income over the income threshold in that fortnight.
Some exceptions apply. A non-payment or CZR period can be disregarded if:
- a customer's income support payment may have been suspended, then restored from a later date. If the resulting gap is less than 14 days, it can be disregarded when assessing a continuous period
- a payment is cancelled and a new payment granted with gap between them of more than 1 day, the continuous payment will be broken
- the customer is on a pension payment (for example, PPS) and received part supplement payments during a CZR period. For these cases refer to the PNGI screen to confirm a customer’s early release of super eligibility
Examples – Nil entitlement, CZR (income) and continuous periods
Table 1
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Example scenario |
Calculation |
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Samantha was receiving Parenting Payment from 1 January 2019. Samantha was Current Zero Rate (CZR) for 2 fortnights in May 2019 because of income from a part time job. Samantha applies for Early Release of Superannuation on 1 August 2019. |
Samantha had 2 fortnights at CZR. CZR periods do not count as continuous time for receiving an Income Support payment. Samantha is ineligible as they have not been on an eligible income support payment for a continuous period of 26 weeks. |
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Taylor was receiving Parenting Payment from 1 January 2022 to 30 June 2025, then transferred to JobSeeker Payment from 1 July 2025. On 18 July 2025, Taylor contacted the agency to request a letter to help them apply for early release of superannuation. Taylor was issued a Q230 letter confirming they had received 26 weeks of continuous payments. A review was completed of Taylor's income on 20 July 2025. The review found that Taylor had failed to declare their earnings and was not entitled to any payment between 01 March 2025 to 30 June 2025. A debt was raised for the period of 01 March 2025 to 30 June 2025. Taylor applies for early release of superannuation under financial hardship grounds on 1 August 2025 and provides the Q230 letter to their super fund. Taylor also gave consent to their super fund to check their eligibility using Centrelink Confirmation eServices (CCeS). |
Although Taylor received payments for a continuous 26 weeks and was issued a Q230 letter, it was later found that they were not entitled to some of these payments and a debt raised. This means Taylor is ineligible for the early release of Superannuation as they did not have a continuous 26 weeks immediately prior to applying on 1 August 2025. Taylor’s super fund rejected the early release of application after using CCeS and finding out Taylor was ineligible. |
Examples - applying the 14 day rule
Table 2
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Example scenario |
Calculation |
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Tom was receiving JobSeeker Payment (JSP) from 18 January. Tom's payment was suspended on 2 June Tom travelled to New Zealand. JSP was suspended. Payment was restored on 10 June when Tom returned to Australia. |
Tom has not reached preservation age and so will be assessed on the continuous period rule. Although Tom did not get payments while overseas, it was for less than 14 days. This gap can be disregarded for the purposes of determining the continuous period. Assuming Tom still has a current payment, Tom will meet the 26 week continuous period criteria on 18 June. |
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Paul was receiving JobSeeker Payment (JSP) from 10 February. Paul travelled to Japan on 3 July for 5 weeks. Payments were suspended. Paul's payment was restored on 7 August on returning to Australia. |
Paul has not reached preservation age and so will be assessed on the continuous period rule. Paul was not eligible for early release of superannuation on 7 August. While it has been 26 weeks since Paul started to get JSP, the period overseas was 14 days or more. Paul's 26 week continuous period will now restart. |
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Sarah was receiving JobSeeker Payment (JSP) from 12 February. Sarah's payments were suspended on 22 June when Sarah was incarcerated. Sarah's payment was restored on 1 July on release from prison. |
Sarah has not reached preservation age therefore will be assessed on the continuous period rule. Sarah did not get payments while in prison, it was for less than 14 days. Payments were restored. The gap can be disregarded for the purposes of determining the continuous period. Assuming Sarah still has a current payment, the 26 week continuous period will be met in July. Note: if Sarah had been in prison for 14 days or more:
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Clarence was born on 26 May 1960. Clarence received Disability Support Pension (DSP) from 18 March until 23 June (approximately 14 weeks). On 24 June, Clarence became temporarily employed and no longer met the income test. Clarence reclaimed and was granted DSP on 25 May and has continued on payment. |
As Clarence was born on 26 May 1960, the preservation age is 55. Assuming Clarence remains on payment, Clarence will have 39 weeks on payment on 19 November. Even if Clarence has another break in payment after that date, the 39 week requirement for an early release of superannuation will have been met. Clarence does not need to be current on payment for an eligible letter to be issued. |
Preservation age for access to superannuation
Table 3: this table advises the earliest age at which a customer can normally access their superannuation. It is called the preservation age. See the Australian Taxation Office website for more details on preservation age.
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Date of Birth |
Preservation Age |
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Before 1 July 1960 |
55 |
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1 July 1960 - 30 June 1961 |
56 |
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1 July 1961 - 30 June 1962 |
57 |
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1 July 1962 - 30 June 1963 |
58 |
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1 July 1963 - 30 June 1964 |
59 |
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From 1 July 1964 |
60 |