Hi, I thought this may be beneficial to some people. I recently found this; ATO Definitions "Unrestricted non-preserved benefits These are generally benefits which the member has previously met a condition of release and was entitled to be paid but has voluntarily decided to keep within the superannuation system. There are no restrictions for paying these superannuation benefits out to a member at any time on demand, irrespective of age, employment situation or financial position, providing the superannuation fund rules allow the payment." I called them and they confirmed that for a SMSF once a member has met a condition of release (for example: reached preservation age, currently 55, & no longer intends to work) all their funds can be classified Unrestricted non-preserved benefits (all income earned by these funds will also be Unrestricted non-preserved benefits) and these funds can be accessed at any time in the future, even if things change and the member starts working again. I rang two industry funds, one would do it and the other would not (possibly due to their charter?).