Super before 60

Hi..I have a question about acessing Super.
Can this be done?
59 year old cashes in his super claiming not to be gainfully working full time or part time at the time of application.
Within months, resumes full time work.
Are there any tax penalties for doing such a thing?

Thanks Martin!
I guess my question is multi pronged and will probably cross between different forums..but here goes
I fled my 30 year marriage ..Husband immediately took steps to cash in his Super..Either spent the lot in record time or more likely stashed it as cash (withdrew it in large sums from his bank account) And then resumed full time work.
I may eventually get a consideration for that asset at settlement..but I just wondered if there would also be a tax liability that I would be ultimately be half responsible for also.
Sorry to muck up the forum!

Full & frank disclosure requirements of the FL act will mean that both parties will need to disclose all assets & financial resources from the 12 months immediately preceding final separation. Super accumulated during marraige is included as part of the net asset pool for division. As the the non member spouse, you are entitled to a portion of this fund which is considered a joint financial resource.

If the fund has been reduced, you should be entitled to have the value of that reduction considered in a settlement as an add back. Being the non member spouse, you also have the right to information from the trustee of the fund. You will need to send the appropriate paperwork & a form 6 declaration to the fund to do this. The appropriate forms & info can be found here
Superannuation Information Kit

Sorry can't help you with the tax question.