Compassionate release of super — the medical report
A patient asks you to complete the ATO Report by registered medical practitioner to support early release of their super on compassionate grounds. This shows what you must certify for each ground — the number of reports, who can sign, and the exact wording the ATO requires. For clinicians; this is not advice about whether anyone should access their super.
Source: Australian Taxation Office — Compassionate release of superannuation: Report by registered medical practitioner (NAT 74927), page last updated 23 March 2026. General information for clinicians — not clinical, legal or financial advice, and not advice about whether a patient should access their superannuation. Eligibility for release is decided by the ATO, which assesses each application against the regulations. Confirm current requirements and download the form at ato.gov.au.
When you are NOT needed. Two compassionate grounds require no medical report at all: the death, funeral or burial of a dependant, and preventing foreclosure or forced sale of the family home (mortgage assistance). If a patient asks you to certify these, no practitioner report is required.
No Medicare item — usually a private fee. There is no MBS item for completing this report, and completing it is not a Medicare-rebatable service in itself. A genuine clinical attendance may be billable on its own merits, but practices commonly charge a private fee for preparing the report.
Applies to every report: it must be completed no more than 6 months before the application is submitted, and be signed and dated. Section A is completed by the applicant; Sections B–G by the practitioner. Allied health professionals cannot certify (physiotherapists, psychologists, chiropractors, occupational therapists) — they may supply supporting evidence only.
“Not readily available through the public system” — what it means
For medical treatment you must certify the treatment is both necessary and not readily available through the public health system. The ATO accepts this where either:
- the treatment is available in a public hospital, but only after a very long waiting period the patient cannot wait for; or
- a surgeon requires the patient to attend a private hospital and the cost is beyond their financial capacity.
The ATO’s definitions — the wording that gets reports accepted
- Life-threatening: use only where, without the treatment, the patient is likely to die or suffer irreversible degeneration leading to premature death within 12 months. There must be a clear, direct link — a generic “potentially life-threatening” classification is not enough.
- Acute: rapid onset or progress; suggests urgency for treatment. Chronic: indefinite duration or less rapid change, usually at least 3 months. Non-specific terms such as “chronic medical condition” are generally not sufficient.
- Terminal illness: an illness or injury likely to result in death within 24 months.
- Severe disability: a severe physical or mental impairment that both seriously limits one or more functional capacities (mobility, communication, self-care) and causes substantial functional limitation in everyday activities.
Who can certify — practitioner vs specialist
A registered medical practitioner has passed the required examinations or graduated from an accredited course and is registered with the relevant state board. In most treatment applications, one of the two reports is from a GP.
A registered medical specialist has further training and qualifications and is a fellow of a specialist college or registered in their state as a specialist (a consultant physician counts). The specialist should be specialised in the area they are giving an opinion on. Allied health professionals are not medical practitioners under the legislation and cannot certify.
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