Unclaimed superannuation money statement

	From 1 July 2010, the government requires super providers to report and pay the following accounts to the ATO as unclaimed super: lost accounts with balances of less than $200 (small accounts) lost accounts that have been inactive for a period of five years and have insufficient records to ever identify the owner of the account (insoluble accounts).
	In the 2010-11 Federal Budget, the government announced future changes to super. These changes, if passed by parliament, will change the information on this page. For a summary of these changes, refer to Changes to super for individuals.

The Unclaimed super money (USM) statement is used to report unclaimed super money, including former temporary resident unclaimed super money.

Unclaimed super money statements can only be lodged via:

• the electronic commerce interface (ECI) channel - refer to Electronic reporting specification - Unclaimed superannuation money (USM) statement version 5.0.1
• the approved paper form - Unclaimed superannuation money (USM) statement (NAT 71864, PDF, 464KB). You must use the Unclaimed superannuation money (USM) statement - additional members (NAT 71864A, PDF, 592KB) if you have multiple members to report. If you are lodging for more than 100 members, you must lodge the information electronically via the ECI channel.

Electronic reporting specification - Unclaimed superannuation money (USM) statement version 5.0.1 replaces version 4.1 from 26 November 2012. If you are using the paper forms, from 26 November 2012 Unclaimed superannuation money statement (NAT 71864-10.2012) and Unclaimed superannuation money statement - additional members (NAT 71864A-10.2012) are the only versions of these forms that will be accepted.

Who completes this statement

You should complete this statement if you are a superannuation (super) provider or an authorised super supplier that is required to report unclaimed superannuation money (USM), small and insoluble lost member accounts and former temporary resident information to us.

Do not use this statement to report that you hold no USM. If you do not have any USM to report as at the end of the unclaimed money day, you must complete the Unclaimed superannuation money non-lodgment advice (NAT 73231) or report electronically. For information about how to report electronically, refer to How to report unclaimed super to us.

Do not use this USM statement if you are lodging for more than 100 members. A USM statement with more than 100 members must be lodged electronically.