Link Group's John McMurtrie says changes to JobKeeper could prompt "a second rush" of early superannuation withdrawals in the December quarter, after delivering an annual result which revealed the company had been battered by regulatory changes, including people draining their super accounts.

Link Group, which provides services to the funds management, share trading and superannuation sectors, has processed more than 60 per cent of the early super fund withdrawals since late April. Mr McMurtrie said the withdrawals were easing, but less financial support may reverse the trend.