Fill Out ATO Compassionate Release of Super Medical Practitioner Report (NAT 74927) Online
Compassionate release of superannuation - report by registered medical practitioner
Australian Taxation Office
Medical report completed by a registered practitioner to support an application for early release of superannuation on compassionate grounds.
Reviewed July 2026
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The compassionate release of superannuation report by registered medical practitioner (NAT 74927) is the medical evidence that accompanies an application to access super early on compassionate grounds. A registered medical practitioner or specialist completes it to certify the patient's condition and the treatment, disability modifications, or palliative care the release would pay for.
The report can be prepared in the Universal PDF editor: the applicant's details are entered, the practitioner completes the clinical sections, and the finished PDF is downloaded for signatures. It is then attached to the compassionate release application itself. The ATO updates its forms and guidance over time, so check ato.gov.au that this remains the current report version before lodging.
What the report is for
Compassionate release of superannuation allows early access to super in limited circumstances, and most of them require medical evidence. This report covers three grounds: medical treatment or medical transport for the patient, modifications or aids needed to accommodate a severe disability, and palliative care for a terminal illness.
For medical treatment claims, the report asks whether the treatment is for a life threatening illness or injury, acute or chronic pain, or acute or chronic mental illness, and whether the treatment is readily available through the public health system. Transport claims record each treatment location and how often the patient must attend.
Who completes it
Section A identifies the applicant, the person seeking release of their super, and the patient if they are a different person, for example where a parent applies to fund a dependant's treatment. The patient signs a consent for their medical information to go to the Commissioner of Taxation.
The clinical sections must be completed by a registered medical practitioner who is the patient's regular treating doctor, or by a registered medical specialist in the relevant field of treatment. The practitioner provides their AHPRA registration number, practice details, and a supporting statement, and declares they have discussed the report's content with the applicant or patient.
How the report is structured
Work through the sections that match the ground for release:
- Section A: applicant details, patient details if different, and the patient's signed consent.
- Section B: the reason for the application, which routes you to the relevant later section.
- Section C: medical treatment and transport, covering the condition, the treatment required, public system availability, and treatment locations.
- Section D: disability, describing the severe disability and the modifications or aids needed.
- Section E: palliative care, confirming the terminal illness and the care required.
- Sections F and G: the practitioner's supporting statement and signed declaration with AHPRA registration number and practice details.
Where the report goes
The report does not stand alone and is not mailed off by itself. Attach it to the compassionate release of superannuation application, which is normally lodged with the ATO through ATO online services in myGov. The ATO assesses the application and, if approved, authorises the fund to release the amount.
The report contains sensitive medical information, so keep copies secure and share them only through the channels the application process requires.
Frequently asked questions
A registered medical practitioner who is the patient's regular treating doctor, or a registered medical specialist in the field of the treatment concerned. The practitioner supplies their AHPRA registration number and signs a declaration.
No. It is attached to your compassionate release of superannuation application, which is usually lodged through ATO online services in myGov. The report is the medical evidence supporting that application.
Medical treatment or medical transport, accommodating a severe disability, and palliative care for a terminal illness. Each ground has its own section with eligibility questions.
Yes. The patient, or their authorised representative if the patient cannot sign, consents to their medical information being provided to the Commissioner of Taxation.
The report asks whether the patient can access the treatment through the public health system and, if so, whether it is necessary to have it before it is readily available there. If public treatment is readily available, the applicant is generally not eligible under that category.
Related forms
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