Completing your Unclaimed superannuation money non-lodgment advice (instructions and form)

If you are a superannuation provider or an authorised superannuation supplier who does not hold unclaimed superannuation money at the end of the unclaimed money day, you will need to send us an unclaimed superannuation money non-lodgment advice by the relevant scheduled statement day.

However, this reporting obligation does not apply to you if you are:

• a regulated superannuation fund with less than five members
• a state or territory public sector superannuation scheme that reports and pays, by law, unclaimed superannuation money to your relevant state or territory authority
• reporting on former temporary resident members in response to a section 20C request notice - you must report former temporary resident members identified in a notice using an unclaimed superannuation money statement.

A non-lodgment advice for unclaimed superannuation money can be lodged either:

• electronically, using the Electronic reporting specification - Unclaimed superannuation money (USM) Statement, or
• by paper - the paper form and instructions Unclaimed superannuation money non-lodgment advice (NAT 73231, PDF, 144KB) can be downloaded in Portable Document Format (PDF).