Legislative amendments that would allow more Australians to access their superannuation benefits early as a COVID-19 economic relief measure are unlikely, according to an industry body.

Clients should be advised to withdraw the full amount allowable from their superannuation fund early if this COVID-19 relief measure is required, a technical expert has said.

The SMSF Association has asked the government to boost the measures aimed at providing financial relief from the impact of COVID-19.

The Federal Court has imposed a two-pronged penalty on a woman found guilty of promoting and operating a scheme providing illegal early access to superannuation benefits.