Your preservation age is 60
Preservation age is the earliest age you can generally get at your super. For everyone born after 30 June 1964 it's 60. Anyone born before that has already passed their preservation age, so in practice 60 now applies to every serving officer.
Preservation age
60
born after 30 June 1964
Unconditional access
65
retired or not
Earliest police scheme access
50
ESSS lump sum (Vic)
Reaching 60 isn't enough on its own. You also need to meet a condition of release, the legal trigger that lets your fund pay you. Retiring is the common one. This page explains the conditions, what they mean for police, and the police schemes with their own rules.
General information
This page summarises the ATO's rules on withdrawing super. It isn't financial or tax advice. Your fund applies the rules to your account, the ATO is the authority on tax, and a licensed adviser can give personal advice.
What 'preserved' means
Almost all super contributed today is preserved: it must stay in the super system until you meet a condition of release. Employer contributions, salary sacrifice and after-tax contributions are all preserved, as are the earnings on them.
Some older amounts may be classed as restricted non-preserved or unrestricted non-preserved, which can be accessed earlier. If you've served for decades, your statement may show these categories. Most officers' balances are entirely preserved.
Preserved
- What it means
- Locked until a condition of release is met
- Typical for police?
- Yes: almost all contributions today
Restricted non-preserved
- What it means
- Accessible when you leave the employer that contributed it
- Typical for police?
- Rare; some older balances
Unrestricted non-preserved
- What it means
- Accessible at any time
- Typical for police?
- Rare; amounts that already met a condition of release
| Category | What it means | Typical for police? |
|---|---|---|
| Preserved | Locked until a condition of release is met | Yes: almost all contributions today |
| Restricted non-preserved | Accessible when you leave the employer that contributed it | Rare; some older balances |
| Unrestricted non-preserved | Accessible at any time | Rare; amounts that already met a condition of release |
Defined benefit schemes add another layer: the scheme's rules decide when its benefit is payable, which can be earlier than 60 for some police schemes. The super law conditions still decide whether preserved money can be paid to you in cash.
The conditions of release
The legal triggers that let your fund pay you.
Retirement at or after preservation age
- What you need
- Reached 60 and retired; under the ATO's rules, ceasing an employment arrangement on or after 60 also counts
- What you can take
- Full access
Age 65
- What you need
- Reached 65, even if still working
- What you can take
- Full access
Transition to retirement
- What you need
- Reached preservation age and still working
- What you can take
- Non-commutable income stream only
Permanent incapacity
- What you need
- Fund satisfied you're unlikely ever to work again in a job you're qualified for by education, training or experience
- What you can take
- Lump sum or income stream
Temporary incapacity
- What you need
- Temporarily unable to work, or working fewer hours, because of a physical or mental condition
- What you can take
- Income stream, usually from insurance
Terminal medical condition
- What you need
- Two medical practitioners (one a specialist) certify death is likely within 24 months
- What you can take
- Tax-free lump sum
Severe financial hardship
- What you need
- Strict income support tests, set by law
- What you can take
- Limited amounts via your fund
Compassionate grounds
- What you need
- Specific expenses such as medical treatment; the ATO processes applications
- What you can take
- Amount approved, as a lump sum
Death
- What you need
- Paid to dependants or your estate
- What you can take
- Death benefit
| Condition | What you need | What you can take |
|---|---|---|
| Retirement at or after preservation age | Reached 60 and retired; under the ATO's rules, ceasing an employment arrangement on or after 60 also counts | Full access |
| Age 65 | Reached 65, even if still working | Full access |
| Transition to retirement | Reached preservation age and still working | Non-commutable income stream only |
| Permanent incapacity | Fund satisfied you're unlikely ever to work again in a job you're qualified for by education, training or experience | Lump sum or income stream |
| Temporary incapacity | Temporarily unable to work, or working fewer hours, because of a physical or mental condition | Income stream, usually from insurance |
| Terminal medical condition | Two medical practitioners (one a specialist) certify death is likely within 24 months | Tax-free lump sum |
| Severe financial hardship | Strict income support tests, set by law | Limited amounts via your fund |
| Compassionate grounds | Specific expenses such as medical treatment; the ATO processes applications | Amount approved, as a lump sum |
| Death | Paid to dependants or your estate | Death benefit |
Summarised from the ATO's conditions of release. Your fund applies them and may ask for evidence.
For police, the most common routes are retirement after 60, reaching 65, permanent incapacity after a medical retirement, and transition to retirement for officers who want to step down gradually. The medical conditions are covered in more detail below.
Preservation age tells you when you might access super. A condition of release tells you whether you can.
What counts as retiring for super purposes
The ATO's definition of retirement depends on your age, and it isn't the same as leaving the police.
- 1
Under 60
Still preservedRetiring from the police doesn't by itself unlock accumulation super. You'd need another condition of release, such as permanent incapacity, or a scheme that pays earlier.
- 2
60 to 64
Retirement conditionLeaving any job at or after 60 counts, even if you take another job later. So does permanently retiring, with no intention of returning to gainful work.
- 3
65 and over
UnconditionalYou can access super whether or not you've retired.
That 60-to-64 rule is useful for police. An officer who leaves the force at 61 and starts a civilian job can still access the super built up to the day they left. Super contributed by the new employer afterwards stays preserved until another condition of release, such as turning 65.
Leaving at 60 versus 59 and 11 months
If you're in accumulation super and planning to leave close to your sixtieth birthday, check your dates. Leaving after you turn 60 meets the condition straight away; leaving just before generally doesn't, unless you later meet another condition.
Transition to retirement: drawing super while still working
Once you reach preservation age you can start a transition-to-retirement (TTR) income stream while you keep working. Officers use it to drop to part-time duties without a big fall in income, or to salary sacrifice more while topping up pay from super.
Who
- Detail
- Anyone who has reached preservation age (60) and is still working
Minimum drawdown
- Detail
- 4% of the account balance a year (under 65)
Maximum drawdown
- Detail
- 10% of the account balance a year
Lump sums
- Detail
- Generally not allowed from a TTR income stream
Earnings tax
- Detail
- Earnings on assets supporting a TTR stream are taxed at 15%
| Rule | Detail |
|---|---|
| Who | Anyone who has reached preservation age (60) and is still working |
| Minimum drawdown | 4% of the account balance a year (under 65) |
| Maximum drawdown | 10% of the account balance a year |
| Lump sums | Generally not allowed from a TTR income stream |
| Earnings tax | Earnings on assets supporting a TTR stream are taxed at 15% |
As an illustration on a round $400,000 balance, the yearly drawdown must be between $16,000 and $40,000. Whether TTR helps you depends on your tax position and plans, so it's worth discussing with your fund or a licensed adviser before you start one.
Why officers use TTR
- ✓Cut back hours without cutting income as much
- ✓Can pair with extra salary sacrifice
- ✓Payments of the taxed element are generally tax-free from 60
What to weigh up
- ✕Reduces the balance you'll retire on
- ✕Earnings still taxed at 15%
- ✕Defined benefit schemes may not offer it in the same way
Police schemes that pay earlier than 60
Some police schemes have their own access ages.
Several police super schemes were designed around a career that ends earlier than most. Their rules can make a benefit payable before 60. Here's what we found in each force's data.
Victoria (ESSS)
- Access rule
- Lump sum payable from age 50 (not on disability); operational members leaving at 55+ get a lump sum rather than a disability pension
- Source
- ESSS PDS
SA (Triple S)
- Access rule
- Police reported to be able to access Triple S on retirement from 50 (55 for other members) unconfirmed
- Source
- Super SA summary
NSW (PSS, closed)
- Access rule
- Early retirement from 55 with a reduced pension or lump sum
- Source
- State Super PSS fact sheet
Queensland (Police account, closed)
- Access rule
- Pension from 55 at a reduced factor, full formula at 60
- Source
- QSuper
AFP
- Access rule
- May retire from 55 under the AFP Act, but PSSap accumulation stays preserved to 60 unless another condition is met
- Source
- AFP Act s31
Accumulation members everywhere
- Access rule
- Preservation age 60, or another condition of release
- Source
- ATO
| Scheme | Access rule | Source |
|---|---|---|
| Victoria (ESSS) | Lump sum payable from age 50 (not on disability); operational members leaving at 55+ get a lump sum rather than a disability pension | ESSS PDS |
| SA (Triple S) | Police reported to be able to access Triple S on retirement from 50 (55 for other members) unconfirmed | Super SA summary |
| NSW (PSS, closed) | Early retirement from 55 with a reduced pension or lump sum | State Super PSS fact sheet |
| Queensland (Police account, closed) | Pension from 55 at a reduced factor, full formula at 60 | QSuper |
| AFP | May retire from 55 under the AFP Act, but PSSap accumulation stays preserved to 60 unless another condition is met | AFP Act s31 |
| Accumulation members everywhere | Preservation age 60, or another condition of release | ATO |
'unconfirmed' marks rules from a secondary summary. Your scheme can confirm the rule and how it's paid.
Victoria's ESSS is the most important example because it's still open. The lump sum can be paid from 50, and operational members leaving at 55 or over get a lump sum rather than a disability pension. Ask ESSSuper how its untaxed elements are treated when paid.
SA police are reported to be able to access Triple S on retirement from 50, five years earlier than other Triple S members, but we haven't confirmed this on a primary source. Super SA can confirm. See police superannuation explained for each scheme in full.
Early access on medical grounds
Three conditions of release relate to illness and injury.
Police are more likely than most workers to leave because of injury or illness, physical or psychological. Super law has three medical conditions of release, and each works differently.
Temporary incapacity
- The test
- Temporarily unable to work, or need to work fewer hours, because of a physical or mental condition
- How it's paid
- Regular payments, generally from income protection insurance in super
Permanent incapacity
- The test
- Fund satisfied you have a permanent condition likely to stop you ever working again in a job you're qualified for by education, training or experience
- How it's paid
- Lump sum or income stream; any TPD insurance pays on top
Terminal medical condition
- The test
- Two practitioners, one a specialist, certify the illness or injury is likely to cause death within 24 months
- How it's paid
- All or part of your super, as a tax-free lump sum
| Condition | The test | How it's paid |
|---|---|---|
| Temporary incapacity | Temporarily unable to work, or need to work fewer hours, because of a physical or mental condition | Regular payments, generally from income protection insurance in super |
| Permanent incapacity | Fund satisfied you have a permanent condition likely to stop you ever working again in a job you're qualified for by education, training or experience | Lump sum or income stream; any TPD insurance pays on top |
| Terminal medical condition | Two practitioners, one a specialist, certify the illness or injury is likely to cause death within 24 months | All or part of your super, as a tax-free lump sum |
From the ATO's description of the conditions. Your fund assesses each claim.
The super law test and your insurance policy's TPD definition are separate. You can meet one and not the other, so read both. Medical retirement from the force is a third, separate process run under your police Act.
If you're facing medical retirement
- ✓ Ask your fund what insurance you hold and the claim time limits
- ✓ Get the TPD and income protection definitions in writing
- ✓ Talk to your police association before you sign anything
- ✓ Keep copies of every medical report and HR letter
- ✓ Check whether your scheme pays a disability pension instead of a lump sum
Each force's process and benefits are in its medical retirement guide:
For immediate support, Lifeline is 13 11 14 and Beyond Blue 1300 22 4636. In an emergency, call 000.
Severe financial hardship and compassionate grounds
Two non-medical routes allow limited early access, and both are tightly controlled.
Severe financial hardship
Via your fund
income support tests; limited amounts
Compassionate grounds
Via the ATO
specific expenses only
Severe financial hardship generally requires that you've received eligible Commonwealth income support payments for a continuous period and can't meet reasonable immediate family living expenses. A separate test applies once you've reached preservation age and aren't working. Amounts and frequency are limited. Your fund assesses the application.
Compassionate grounds covers specific costs, such as certain medical treatment or preventing the loss of your home. The ATO processes these applications, and an approved amount is paid and taxed as a lump sum. Either route permanently reduces your retirement savings, so they're a last resort.
Tax when you withdraw
How a withdrawal is taxed depends on your age and on how your benefit is made up. For most accumulation members in a taxed fund, payments of the taxed element are generally tax-free from 60. Before 60, the taxable component of lump sums and income streams is taxed under rules that depend on the type of payment.
Public sector schemes are different. Some pay benefits with an untaxed element, because contributions weren't taxed going in. ESSS mentions an untaxed Optional Benefit, and SA's Triple S is described as untaxed. Untaxed elements are taxed when paid, even after 60, so ask your scheme for the split.
60 or over, taxed fund
- General position
- Lump sums and pension payments of the taxed element generally tax-free
60 or over, untaxed element
- General position
- Taxed when paid; ask your scheme and the ATO
Under 60
- General position
- Taxable component taxed under ATO rules for that payment type
Terminal medical condition
- General position
- Tax-free lump sum
| Situation | General position |
|---|---|
| 60 or over, taxed fund | Lump sums and pension payments of the taxed element generally tax-free |
| 60 or over, untaxed element | Taxed when paid; ask your scheme and the ATO |
| Under 60 | Taxable component taxed under ATO rules for that payment type |
| Terminal medical condition | Tax-free lump sum |
General information only. The ATO is the authority on how your payment is taxed.
Illegal early release: how to spot it
Anyone offering to get your super out early outside the conditions of release is offering something illegal. Money released that way can be taxed heavily and penalties can apply, on top of any fees the promoter takes.
Warning signs
- ✓ An offer to access super before 60 'for any reason'
- ✓ A request to roll your super into a new self-managed fund to free up cash
- ✓ Fees taken from the amount released
- ✓ Pressure to act quickly or keep it from your fund
If you're in financial difficulty, talk to your fund and the ATO about the legal routes above, and your police association about welfare support.
Planning when to access your super
- 1
Know your two ages
FirstYour force's retirement rules and your super preservation age of 60. See police retirement ages.
- 2
Check your scheme's own rules
SchemeESSS, Triple S and closed defined benefit schemes can pay earlier, sometimes at a reduced rate.
- 3
Plan any gap
BridgeIf you'll leave before 60, work out how you'll fund the years before you can access accumulation super.
- 4
Get an estimate
NumbersAsk your fund for figures at each age you're considering, and how they'll be taxed.
See your balance at the age you can access it
Project your accumulation super to 60 and beyond with your force's employer rate and the 2026-27 caps.
Read next: police retirement age by force, defined benefit vs accumulation, police medical retirement and the retiring hub.
Free email alerts
Hear first when super access rules change
Preservation, release conditions and transition-to-retirement rules change with federal law and fund policy. We email you when a change affects when or how police can access their super.
- ✓Changes to conditions of release and TTR rules
- ✓Police scheme access-age updates
Frequently asked questions
What is my super preservation age?
If you were born after 30 June 1964, your preservation age is 60. Anyone born earlier has already passed their preservation age, so 60 now applies to everyone still building super. Preservation age is the earliest age you can generally access super, and only once you meet a condition of release such as retiring.
Can I access my super at 55 if I retire from the police?
Not usually from an accumulation account, which stays preserved until 60. Some police schemes are different: Victoria's ESSS pays its lump sum from 50, SA police are reported to be able to access Triple S on retirement from 50, and the closed NSW PSS and QSuper Police account allow reduced early-retirement benefits from 55.
What counts as retirement for super?
Between 60 and 64, you meet the retirement condition if you stop a job (an employment arrangement) at or after 60, even if you work again later, or if you've permanently retired. From 65 you can access super whether or not you've retired. Under 60, retirement on its own doesn't unlock accumulation super.
How does transition to retirement work?
Once you reach preservation age you can start a transition-to-retirement income stream while still working. You must draw at least 4% of the balance a year under 65, and no more than 10%. Earnings on the assets supporting it are taxed at 15%, and you can't usually take it as a lump sum.
Can I get my super early if I'm medically retired from the police?
Possibly. If your fund is satisfied you have a permanent physical or mental condition that's likely to stop you ever working again in a job you're qualified for, the permanent incapacity condition of release lets you access super. Insurance in super, such as TPD cover, may also pay out. Your fund decides.
What is the terminal medical condition release?
If two medical practitioners, at least one a specialist in your condition, certify that you have an illness or injury likely to result in your death within 24 months, you can access some or all of your super as a tax-free lump sum, subject to your fund's rules.
Can I access super for financial hardship?
Only in limited circumstances. Severe financial hardship release has strict tests, including receiving Commonwealth income support for a set period, and limits on how much you can take. Compassionate grounds release covers specific expenses, such as some medical treatment, and the ATO processes those applications. Ask your fund or the ATO.
Is super tax-free after 60?
Withdrawals of the taxed element from a taxed fund are generally tax-free from 60. Some public sector schemes, including parts of some police schemes, pay benefits with an untaxed element, which is still taxed when it's paid out even after 60. Ask your fund how your benefit is made up.
Evidence
Sources and how we checked them
Every figure on this page comes from the sources below, read on 9 October 2026. Pay rates and rules change when new agreements are made, so check the source for the date you're reading this. Where we couldn't confirm something from an official source, the page says so instead of guessing. Spotted an error? Read our corrections policy.
- ATO: Super withdrawal options — preservation age and access
- ATO: Common conditions of release — retirement, TTR, incapacity, terminal illness
- ESSSuper: ESSS Defined Benefit Fund PDS (issued 28 Feb 2025)
- Super SA: Triple S
- State Super PSS Fact Sheet 1: Overview of the Police Superannuation Scheme (18 May 2026)
- QSuper Police Account Guide (issued 1 Jul 2026)
- Australian Federal Police Act 1979 (compilation 8 Nov 2025)
- ATO: Contributions caps — $32,500 concessional, $130,000 non-concessional for 2026-27
Related guides
Retiring and super
More in this series
General information, not advice. This guide explains published rules and rates. It doesn't consider your personal circumstances and isn't financial, legal, tax or credit advice. Confirm anything you rely on with your force, your police association, the ATO or a licensed professional.