Accessing Superannuation - Super and SMSF Fundamentals 2026

Learn more about withdrawals from super funds and SMSFs, plus what happens upon the death of a member or when winding up a fund.

In this session, we cover:

• Preservation rules

• Conditions of release

• Early access of super

  • Special circumstances

  • Illegal early release of super

• How can benefits be paid?

  • Lump sums

  • Super income streams - types & conditions

  • What is taxable to the individual & why?

  • Interaction with Centrelink

• Death of a member

  • Death Benefit Nominations - what happens?

  • Payment or pension?

  • SMSF Wills

  • Contesting of super death benefit payments - what happens?

  • Testamentary trusts (overview)

  • Superannuation proceeds trust (overview)

• Winding up a super fund