In an online update, the ATO said that ATO offices will generally be closed from midday of 24 December 2020 to the start of business on 4 January 2021.

The last fund files prior to Christmas will be sent on 24 December 2020 – this will include all approvals up to 22 December 2020.

“To support individuals submitting a COVID-19 early release of super (ERS) application during our shutdown period, we will have staff available in our contact centre on 29, 30 and 31 December 2020 to assist individuals with submitting their application,” the ATO said.

The ATO reminded individuals that applications for the COVID-19 early release of super measure will close at 11.59pm AEDT on 31 December 2020.

“Applications cannot be accepted after this time; however, funds may still receive a small number of fund approval files into January 2021 relating to applications that require remediation,” it stated.

“This process is anticipated to continue until late January 2021.”