Unclaimed superannuation money - for superannuation providers

Unclaimed super statement for a former temporary resident and decision flowchart

Where we have notified you about a former temporary resident's unclaimed super that must be paid to us, you must lodge an unclaimed super statement and make the payment by the scheduled statement day, unless we give you the notification less than 28 days before that day - in which case, reporting and payment will generally be required by the following scheduled statement day. The scheduled statement days are 30 April and 31 October.

For detailed information on the USM reporting codes, go to Electronic reporting specification - unclaimed superannuation money (USM) statement, or refer to the form and instructions Unclaimed superannuation money non-lodgment advice (NAT 73231).

Reporting member status flowchart

* The 'I' member status should only be used if your fund is unable to identify that the individual ever held an account with the fund.

** The 'E' member status should only be used if your fund has previously lodged a statement for an individual who was incorrectly identified as a former temporary resident or the fund reported an incorrect member. If you are lodging with a member status of 'E', you must populate the amendment indicator status field as 'A - amendment' and you must complete the temporary resident notification number field.

*** 'Balance' relates to any interest that the fund holds in respect of the individual, it is not limited to the accounts identified as a part of the section 20C notification.

**** If you have received employer contributions within the last six months, it may indicate that the individual does not meet the definition of former temporary resident. You should contact us to have the case investigated and request an extension of time to lodge and pay for that member until the situation is resolved.

***** The full amount of the individual's superannuation balance that the fund holds must be remitted to us.

****** The 'C' member status is to be used if the balance has been paid by your fund directly to an individual (or a legal representative in the case of death) as they have met a condition of release. Also use this status if your fund has received a claim that is still in progress.

Sections within Reporting and payment requirements

Last Modified: Friday, 10 May 2013