From sladen.com.au: The ATO’s updated ruling TR 2013/5 states that failure to make minimum pension payments can cause a superannuation pension to cease, which the author disputes, arguing that such failure does not terminate the pension as long as the superannuation fund rules comply with SIS Regulations.
Case law, particularly the Commissioner of Taxation v Douglas, supports the position that pensions do not cease based on compliance in practice but rather on whether the rules themselves meet regulatory standards.