the regulatory requirement that certain superannuation benefits be maintained either in a superannuation fund, ADF or RSA until permanent retirement after the member reaches preservation age. Increasing proportions of superannuation benefits will be preserved in future years. From 1 July 1999, all contributions made by or on behalf of members must be preserved on entry to a superannuation fund or RSA. All earnings from that date must also be preserved until the member meets a condition of release. The general condition of release is retirement from the workforce after reaching preservation age or attaining age 65. Preserved benefits may be paid out early where the person dies, becomes disabled or if the person gains APRA or trustee approval for early release of benefits.