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【翻訳】スーパーアニュエーションの早期引き出し

オーストラリアでワーホリ中の方が気になっているスーパーアニュエーションの引き出し。

 

ちゃんとしたところで働いている方なら、毎月そこそこの金額入るスーパーアニュエーションをなんとか引き出せないものかと思っていることでしょう。

 

今回は、そんなスーパーアニュエーションを、受給年齢前に受け取れる条件について調べてみました。

 

ということで

 

 

オーストラリア政府課税当局のホームページから情報を探してきました。

 

以下、翻訳です。

 

Early access to your super

早期にスーパーアニュエーションを引き出す

There are very limited circumstances when you can access your super early. These circumstances are mainly related to specific medical conditions or severe financial hardship.

スーパーアニュエーションは、ごく一部の例外的な事由を除いては本来の給付開始時期以前に受け取ることができません。

例外的な事由として認められる場合は、主に医療費に充てる場合や、著しい困窮等の場合に限られます。

 

Be aware that some promoters claim to offer early access to your super by transferring your super into a self-managed super fund. These schemes are illegal and heavy penalties apply if you participate. For more information, refer to Illegal early release of super.

勧誘員が、スーパーアニュエーションを脱退して自己管理の年金基金への加入を勧めることがあります。

この方法は違法であり、厳罰に処せられます。

詳しくはホームページをご確認ください。

On this page:

CONTENTS
  1. Access on compassionate grounds
  2. Access due to severe financial hardship
  3. Access due to terminal medical condition
  4. Access due to temporary incapacity
  5. Access due to permanent incapacity
  6. Super less than 0

Access on compassionate grounds

You may be allowed to withdraw some of your super on compassionate grounds. Compassionate grounds include:

スーパーアニュエーションは、以下のような場合に引き出しが認められることがあります。

  • paying for medical treatment for you or a dependant
  • 本人または親族の医療費の支払いに充てる場合
  • making a payment on a loan to prevent you from losing your house
  • ローンの支払いに充てる場合(この方法を用いなければ不動産が差し押さえられる場合に限られます)
  • modifying your home or vehicle for the special needs of you or a dependant because of a severe disability
  • 本人または親族の重大な障害のために、車または家の修理・修繕に充てる場合
  • paying for expenses associated with a death, funeral or burial of a dependant.
  • 親族の葬儀費用や墓石の購入費用に充てる場合

To find out more about the eligibility criteria to access your super on compassionate grounds refer to Access on compassionate grounds – in detail.

 

See also:

Access due to severe financial hardship

困窮を理由とした事前給付

You may be able to withdraw some of your super if you have received eligible government income support payments continuously for 26 weeks and are unable to meet reasonable and immediate family living expenses.

 

公的給付を26週間以上継続して受けており、必要かつ差し迫った生活費の支払いが困難な場合には、スーパーアニュエーションを引き出すことができます。

A super withdrawal due to severe financial hardship is paid and taxed as a super lump sum.

経済的困窮を理由とした引き出しは課税対象となります。

The minimum amount that can be paid is $1,000 (unless your super balance is less than $1,000) and the maximum amount is $10,000. You can only make one withdrawal from your super fund because of severe financial hardship in any 12-month period.

スーパーアニュエーションの残高が1000ドル未満である場合を除き、最低引き出し額は1000ドルとなります。なお、上限は10000ドルです。

直近1年以内に同様の理由で引き出しをしている場合には、引き出すことができません。

There are no cashing restrictions under severe financial hardship if you have reached your preservation age plus 39 weeks and you were not gainfully employed on a full-time or part-time basis at the time of application.

 

Contact your super fund to request access to your super due to severe financial hardship.

See also:

Access due to terminal medical condition

末期症状の場合の引き出し

You may be able to access your super if you have a terminal medical condition.

病気の症状が重篤であり、死期が迫っていると認められる場合には、スーパーアニュエーションを引き出すことができます。

A terminal medical condition exists if:

  • two registered medical practitioners have certified, jointly or separately, that you suffer from an illness, or have an injury, that is likely to result in death within a period (certification period) that ends no more than 24 months after the date of the certification
  • 余命2年以下となる重篤な病気または障害を患っていることを、認証を受けた2名以上の医療従事者から証明を受け、
  • at least one of the registered medical practitioners is a specialist practising in an area related to your illness or injury
  • かつ、その医療従事者のうち一方または両方がその疾病分野の専門家であり、
  • the certification period for each of the certificates has not ended.
  • その証明がいずれも有効期限内であること。

Contact your super fund to request access to your super due to a terminal medical condition. Your fund must pay your super as a lump sum. The payment is tax-free if you withdraw it within 24 months of certification.

If your fund does not allow access due to a terminal medical condition, you may be able to move your super to a different fund.

If you are suffering from a terminal medical condition and you have a super credit balance held by the ATO, you can either ask your fund to claim this on your behalf, or you can claim it directly from the ATO yourself.

See also:

Access due to temporary incapacity

一時的な就業不能等に対する給付

You may be able to access your super if you are temporarily unable to work or need to work less hours because of a physical or mental medical condition. This condition of release is generally used to release insurance benefits from a super fund.

身体的または精神的な疾患等により、一時的に就業ができない場合や、就業時間が制限される場合にはスーパーアニュエーションの給付を受けられる場合があります。

この給付は、スーパーアニュエーションの保険的側面として利用されます。

You will receive the super in regular payments (income stream) over the time you are unable to work. A super withdrawal due to temporary incapacity is taxed as a normal super income stream.

Contact your super fund to request access to your super due to temporary incapacity.

See also:

Access due to permanent incapacity

障害給付

You may be able to access your super if you are permanently incapacitated. This type of super withdrawal is sometimes called a ‘disability super benefit’.

恒久的な就業不能の場合に、スーパーアニュエーションの給付を受けることができます。

この給付は、障害給付とも呼ばれます。

Your fund must be satisfied that you have a permanent physical or mental medical condition that is likely to stop you from ever working again in a job you were qualified to do by education, training or experience.

この給付を受けるためには、スーパーアニュエーション運用会社が、加入者が身体的または精神的な理由により今後恒久的に就労することが困難であると判断する必要があります。

At least two medical practitioners must certify this for you to receive concessional tax treatment.

2名以上の医療従事者による証明を受ける必要があります。

You can receive the super as either a lump sum or as regular payments (income stream). A super withdrawal due to permanent incapacity is subject to different tax components.

一括給付または分割での給付を受けることができます。

障害給付に対しては、他の給付に対する課税とは異なる取り扱いがなされます。

Contact your super fund to request access to your super because you have a permanent incapacity.

詳しくはご加入のスーパーアニュエーション運用会社にお問い合わせください。

See also:

Super less than $200

200ドル未満の残高

You may be able to access your super if your employment is terminated and the balance of your super account is less than $200, or if you have formerly lost super held by a super fund or by us that is less than $200.

雇用が終了し、残高が200ドル未満の場合には引き出すことができます。

Contact your super fund to request access. No tax is payable when accessing super accounts with a balance less than $200.

You may be able to withdraw ATO held super accounts – check the eligibility criteria.

See also:

 

原典は公式ホームページをご確認ください。

https://www.ato.gov.au/individuals/super/withdrawing-and-using-your-super/early-access-to-your-super/

 

要するに、死にかけるか、働けないくらいの怪我や病気でもしない限り早期に引き出すことはできないようです。