ATO and AHPRA target improper early superannuation claims
23 Oct 2026
The Australian Taxation Office (ATO) is increasing its checks on applications for early access to superannuation on compassionate grounds. Doctors, including GPs, have been warned they may face penalties if they provide inaccurate or misleading medical reports.
The ATO is working with the Australian Health Practitioner Regulation Agency (AHPRA) to address practices that may exploit patients seeking early access to their retirement savings.
The ATO has expanded its compliance work to examine individuals, healthcare practitioners and third-party businesses promoting these arrangements.
AHPRA reported that its compliance activities had led to a practitioner’s registration being suspended in a case involving a patient’s cosmetic surgery. Other practitioners are facing ongoing tribunal proceedings.
In another case, a healthcare practitioner received a $30,000 administrative penalty for providing false or misleading information in a medical report supporting an application for early superannuation release.
An ATO audit found several inaccuracies in the report, including details about the patient’s medical condition and information used to determine whether they met the eligibility requirements.
Since 1 July 2025, the ATO has commenced more than 160 reviews and audits involving suspected false or misleading statements in applications or medical reports. These actions have resulted in $1.5 million in penalties.
RACGP President Dr Michael Wright said the announcement served as a reminder that GPs must complete these documents accurately.
He told newsGP that while some patients may have valid reasons to access their super early, others may not meet the required criteria. Doctors must check patients’ medical histories and ensure the information they provide is correct.
Dr Wright also highlighted the challenges GPs can face when explaining to patients that they do not qualify for the scheme, noting that inaccurate claims can have serious consequences.
Although the number of compassionate release applications fell by 5% over the past year, the total amount approved increased by 2%, reaching more than $1.4 billion.
ATO Deputy Commissioner Ben Kelly said concerns remained about healthcare practitioners and third-party facilitators using practices that could exploit people seeking expensive medical treatment.
He stressed that superannuation is intended to support people in retirement and that early access is permitted only in limited circumstances for eligible expenses.
Mr Kelly said applicants should consider compassionate release as a last resort after exhausting other ways to pay for eligible costs. He added that the ATO would continue to hold individuals and businesses accountable for their involvement in inappropriate arrangements.
AHPRA CEO Justin Untersteiner also raised concerns about social media promotions and online advertising that encourage patients to pursue costly treatments they may not need or be able to afford.
He warned that putting financial interests ahead of patient welfare could put practitioners’ registration at risk. AHPRA also acknowledged that most healthcare practitioners act appropriately and welcomed signs of a decline in the misuse of early superannuation access.
AHPRA has published guidance to help practitioners understand their responsibilities when preparing reports for compassionate release applications. It has also released advice on managing financial and commercial conflicts of interest.
Practitioners can access the guidance through the following resources:
- AHPRA guidance on compassionate release of superannuation
- AHPRA guidance on financial and commercial conflicts of interest
Above links from RACGP.
ATO and AHPRA target improper early superannuation claims
Source: Australian Taxation Office (ATO) and Australian Health Practitioner Regulation Agency (AHPRA).