---
title: "Preservation and early-release conditions map"
url: "https://ailawframework.com/precedents/superannuation/preservation-conditions-map"
type: "precedent"
site: "AI Law Framework"
id: "a27-preservation-conditions-map"
area_id: "A27"
kind: "checklist"
ai_level: "red"
version: 1
task_ids: ["A27-T1-R6"]
law_stated_as_at: "2026-10-22"
---

# Preservation and early-release conditions map

> A map of the conditions of release on the ATO page, including preservation age, the hardship figures, and the conditions that are not a right to cash. The lawyer decides whether a condition is met.…

Canonical page: https://ailawframework.com/precedents/superannuation/preservation-conditions-map  
Law stated as at: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

A map of the conditions of release on the ATO page, including preservation age, the hardship figures, and the conditions that are not a right to cash. The lawyer decides whether a condition is met. The conclusion is blank.

## Key facts

- Kind: Checklist. Steps or checks to work through and tick off.
- Practice area: [Superannuation](https://ailawframework.com/precedents/superannuation.md)
- Jurisdictions: Australia
- AI level: Red. You write the text. The tool writes nothing into the document. Where permitted, it may check, clarify or collect data, and anything it checks or collects is verified.
- Law stated as at: 2026-10-22
- Status: Maintained. Checked on 2026-10-22 against the 2 authorities it cites, for Australia.

## When to use it

Use when a trustee is asked to pay a preserved benefit and needs the ATO's list of conditions beside the file. Do not use it to pay the benefit. The page sits in the ATO's APRA-regulated material. The fund's deed still has to allow the payment. Compassionate-ground categories were not listed on the page.

## Used for these tasks

- [Map preservation and early-release conditions for a member](https://ailawframework.com/practice/superannuation/map-preservation-and-early-release-conditions-for-a-member.md)

## How AI may be used

AI may place the member's age and the documents against the headings on the ATO page. It must not decide that a condition is met, or write a sentence that would be used to pay a benefit.

**AI may:**

- Calculate preservation age from the member's date of birth using the table on the page
- List which heading the trustee has asked about, and the documents on the file for that heading
- Copy the hardship dollar limits and the 10 per cent transition-to-retirement maximum as the page's figures, with a check-current note

**AI must not:**

- Must not decide that a condition of release is met, or that the deed allows the payment
- Must not list compassionate grounds. The page says specified grounds and does not list them
- Must not state pension minimum percentages. That page was not opened. The 10 per cent maximum is the only percentage stated here
- Must not describe a payment to a member who has not met a condition as a super benefit

**The lawyer checks:**

- The conclusion is the lawyer's or the trustee's, and it is not generated
- The governing rules allow the condition relied on. The page requires that for the special conditions, and an SMSF deed can be narrower
- The page was last updated 13 October 2025. The dollar figures are re-read before a payment
- A rollover to another fund is not treated as needing a condition of release, subject to the governing rules, which is the distinction the page draws

## Authorities

- [Australian Taxation Office, Conditions of release, last updated 13 October 2025 (QC46861). The page is published under material for APRA-regulated funds and speaks to trustees generally.](https://www.ato.gov.au/tax-and-super-professionals/for-superannuation-professionals/apra-regulated-funds/paying-benefits/releasing-benefits/conditions-of-release)
- [Taxpayer Alert TA 2009/1, as cited on the conditions-of-release page for illegal early release. The alert was not opened, and the page did not give its URL.](https://www.ato.gov.au/tax-and-super-professionals/for-superannuation-professionals/apra-regulated-funds/paying-benefits/releasing-benefits/conditions-of-release)

## Full text and drafting notes

The full text and the drafting notes are not part of this public page. Signed-in firm accounts can read them at https://ailawframework.com/precedents/superannuation/preservation-conditions-map and through the signed-in MCP connector https://ailawframework.com/mcp/firm.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*