Module – Members’ interest and preservation standards


All superannuation members have an interest in their superannuation fund. For self-managed superannuation fund (SMSF) members, these interests are a single accumulation interest and/or single or multiple pension interests.

This topic defines an interest is an SMSF and explains the preservation status of a members’ benefit.

The topic also considers the conditions of release that a member must satisfy to access money from their superannuation interest.


On completing this topic, you should be able to:

• calculate a member’s tax-free and taxable components in an interest
• describe the various preserved benefits
• identify and discuss the various conditions of release that apply
• describe the cashing restrictions that apply to certain conditions of release.


1 Jan 2020 - 1 Jan 2021
7:00 pm AEDT - 7:00 pm AEDT
Knowledge Area:
Benefit Payments, Contributions, Taxation
CPD Hours: