Paying for IVF
Using Super for IVF: What a $15,000 Withdrawal at 30 Could Cost You by 65
IVF is expensive, and more Australians are looking at their superannuation to help pay for it. In 2024–25, about $74 million of super was released early for IVF, as part of $1.4 billion released on compassionate grounds overall.
Using super for IVF can feel like the obvious answer: it's your money, and it's sitting there. But money taken out at 30 doesn't just disappear once. It also stops growing for the next 30-plus years. This guide explains how early release works, how it's taxed, and what a $15,000 withdrawal could mean for your balance at 65.
Can you use your super for IVF?
Sometimes. The ATO can approve early access to super on compassionate grounds, and paying for medical treatment is one of the eligible expenses. The ATO lists IVF as an eligible treatment, with additional evidence required.
For medical treatment, two things must both be true:
- The treatment is needed to treat a life-threatening illness or injury, alleviate acute or chronic pain, or alleviate an acute or chronic mental illness.
- It isn't readily available through the public health system.
You'll need two medical reports: one from a registered specialist in the relevant area, and one from another registered doctor or specialist. If IVF is to treat a mental illness, one report must come from a psychiatrist explaining how IVF supports your mental health. You'll also need an itemised quote or invoice from your clinic.
On top of this, you must meet the ATO's five eligibility conditions. One of them is that you can't pay for some or all of the expense without your super. The ATO describes early access as a last resort, to be considered only after other ways of paying have been exhausted. In October 2025, the ATO and Ahpra also announced a joint crackdown on business models that push patients toward early release.
How early super withdrawals are taxed
If you're under 58, your super fund will generally withhold up to 22% of a compassionate release payment as tax. That means the amount that leaves your super is bigger than the amount that reaches your bank account.
*Illustration only, assuming 6% a year after fees and tax over 35 years. See the assumptions below.
Your actual tax depends on your age and on the tax-free and taxable components of your balance, so check with your fund. Withdrawing a large amount can also affect any life, TPD or income protection insurance paid from your super.
What $15,000 at 30 could mean at 65
Super grows through compound returns: each year's earnings are added to your balance, and the next year's earnings are calculated on the bigger amount. That's why money taken out early has such a large effect. You lose the withdrawal itself, plus every year of growth it would have earned.
Here's how much the $19,231 in our example could have grown to by age 65, depending on when it's withdrawn and what it would have earned:
| Age at withdrawal | Years to 65 | 5% a year | 6% a year | 7% a year | 6% in today's dollars |
|---|---|---|---|---|---|
| 25 | 40 | $135,400 | $197,800 | $288,000 | $73,700 |
| 30 | 35 | $106,100 | $147,800 | $205,300 | $62,300 |
| 35 | 30 | $83,100 | $110,500 | $146,400 | $52,700 |
| 40 | 25 | $65,100 | $82,500 | $104,400 | $44,500 |
At 30, the $19,231 that leaves your super could be worth somewhere between about $106,000 and $205,000 by 65. Even after adjusting for inflation, the 6% example is roughly $62,000 in today's money, more than four times what you received for treatment.
Assumptions: one withdrawal of $19,231 (so $15,000 is received after 22% tax is withheld); the amount would otherwise have earned a steady 5%, 6% or 7% a year after fees and tax, compounded annually until 65; "today's dollars" assumes 2.5% inflation a year. Real returns go up and down and aren't guaranteed. The figures ignore future contributions, insurance premiums and changes to super rules, and are rounded to the nearest $100.
Other things to weigh up
Every way of paying for IVF has its own costs and trade-offs. Some of the options Australians use include:
- Medicare rebates and the Extended Medicare Safety Net. These can reduce out-of-pocket costs for many IVF services. Ask your clinic for an itemised estimate showing your expected rebates.
- Public and lower-cost IVF. Victoria's Public Fertility Care offers free treatment to eligible residents. NSW Health funds three lower-cost IVF clinics and offers a fertility treatment rebate of up to $2,000 for eligible patients.
- Clinic payment plans. Some clinics let you spread out payments, or delay them until your Medicare rebate comes through.
- Savings, family support or personal loans. Loans, including specialist fertility loans, involve interest, fees and repayments that need to fit your budget. Read the lender's terms and Target Market Determination before applying.
The right mix depends on your situation. Moneysmart (moneysmart.gov.au) has free, independent information on super and borrowing. Your super fund can tell you how a withdrawal would affect your account and insurance.
Frequently asked questions
Can I use my super to pay for IVF in Australia?
Possibly. IVF is an eligible medical treatment for compassionate release, with additional evidence required. You need two medical reports and must meet all five ATO conditions, including showing you can't pay another way.
How much tax do I pay if I withdraw super for IVF?
If you're under 58, funds generally withhold up to 22%. At that rate, receiving $15,000 means withdrawing about $19,231. Your actual tax depends on your circumstances.
Can I use super to repay a loan I took out for IVF?
The ATO's conditions allow an application where the expense was paid with borrowed money that hasn't been fully repaid. The same medical criteria, evidence and last-resort requirements still apply.
Will withdrawing super affect my insurance?
It can. Insurance in super is paid from your balance, and a large withdrawal or low balance can affect your cover. Check with your fund before you apply.