The Superannuation Industry (Supervision) Amendment Regulations  2008 (No. 1) amend the Superannuation Industry (Supervision) Regulations 1994 to
create a new condition of release to allow persons with a terminal
medical condition unrestricted access to their superannuation benefits.

The change complements the  Tax Laws Amendment (2008 Measures No. 1) Bill 2008 which was
introduced into the House of Representatives on 13 February, to make
superannuation lump sum payments tax free where paid to persons
suffering from terminal medical conditions.