supperanuation, page-7

If you are over 55 years old there is a ‘transition to retirement’ scheme where by you draw 10% of your super each year tax free. This means you can draw 10% tax free and top up your super by the same amount thus paying only 15% and not your highest tax rate.
If you are over 60 years old and change jobs your super becomes unrestricted and you can draw out the full amount with no tax to pay.