Unclaimed super money non-lodgment form and instructions
About this form
This is information about the form and instructions for superannuation providers and suppliers advising that the fund has no members with unclaimed superannuation money accounts to report. (NAT 73231)
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 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 no more than six 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.
How to obtain this form
A non-lodgment advice for unclaimed superannuation money can be lodged either:
Instructions
An Unclaimed superannuation money non-lodgment advice cannot be used to report former temporary residents in response to a notification from us. You will need to lodge an Unclaimed superannuation money statement (NAT 71864) for former temporary residents (even if their account balance is zero).
If you have already lodged a statement to report former temporary residents in response to a notification and have no other unclaimed super accounts, including small and insoluble lost member accounts, at the end of the unclaimed money day, you must still lodge an Unclaimed superannuation money non-lodgment advice.
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If you require information about how to report electronically, visit ato.gov.au and search for ‘unclaimed superannuation money statement’.
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Who should complete this advice
You should complete this advice if you are a super provider or an authorised super supplier who at the end of the relevant unclaimed money day:
- has no unclaimed super member accounts to report and does have small or insoluble lost member accounts to report
- has no small or insoluble lost member accounts to report but does have unclaimed super member accounts to report
- has no unclaimed superannuation money and no small or insoluble lost member accounts to report.
You are not required to lodge an Unclaimed superannuation non-lodgment advice if you are:
- a regulated super fund with no more than six members
- a state or territory public sector super scheme that reports and pays by law unclaimed superannuation money to your relevant state or territory authority.
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When you should complete this advice
You must report unclaimed superannuation money accounts you hold as at the end of an unclaimed money day. The last day of an unclaimed money period is known as the unclaimed money day. If you do not hold any unclaimed superannuation money on that date, you must submit this form by the end of the corresponding scheduled statement day. The unclaimed money days and scheduled statement days are:
- 30 June and 31 October of the same year
- 31 December 30 April of the following year.
The unclaimed money day provided must directly correspond to a scheduled statement day. For example, an unclaimed money day of 30 June 2010 would have a scheduled statement day of 31 October 2010.
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How to complete this advice
Section A: Supplier details
Complete this section if you are the supplier of the information and authorised to act on behalf of the super provider – for example, if you are:
- a tax agent
- an accountant
- a super administrator
- the provider, including
- a super fund
- an approved deposit fund
- a retirement savings account provider.
If you are the provider and don’t have a separate supplier to provide details on your behalf, you must complete section A and section B, even if the details are the same.
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Question 1
Australian business number (ABN)
Provide your ABN.
Question 2
Organisation name
Provide the full name of your organisation.
Question 3
Street address
Provide your street address, not a post office box.
Question 4
Postal address
Provide your postal address.
If this is the same as the street address, write ‘as above’.
Question 5
Contact details
Provide details of a nominated person who may be contacted on behalf of the provider if we have any questions about the information on this non-lodgment advice.
Question 6
Reference
Provide a reference that you will find useful in identifying this non-lodgment advice if we need to contact you about information supplied in it.
Section B: Provider details
Provide details of the provider of the unclaimed superannuation money or former temporary resident accounts.
Question 7
Tax file number (TFN)
Provide the provider’s TFN.
Question 8
ABN
Provide the provider’s ABN.
Question 9
Name
Provide the provider’s current full name.
Question 10
Previous name
Provide the previous full name of the provider.
Only provide this if the name of the provider has changed since their last super lodgment was submitted – for example:
- a member contributions statement
- a member exit statement
- an assessment variation advice
- a payment variation advice.
Question 11
Branch number
Provide the branch number if the provider making the report has more than one location.
Question 12
Street address
Provide the provider’s street address, not a post office box.
Question 13
Postal address
Provide the provider’s postal address.
If this is the same as the street address, write ‘as above’.
Question 14
Address for service of notices
Place an ‘X’ in the applicable box.
If an address is not indicated, we will send correspondence to the supplier.
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Question 15
Contact details
Provide details of a nominated person who may be contacted if we have any questions relating to information provided for this non-lodgment advice.
Question 16
Type of superannuation provider
Place an ‘X’ in the applicable box. Only one selection can be made.
Question 17
Reference
Provide a reference that you will find useful in identifying this non-lodgment advice if we need to contact you about information on it.
Section C: Advice details
Question 18
Unclaimed money day
Provide the relevant unclaimed money day for this advice.
The unclaimed money day is the date the unclaimed superannuation money amount is calculated for a member of a fund. The amount is calculated at the end of that day. For example, an unclaimed money period of 1 July 2010 to 31 December 2010 will have an unclaimed money day of 31 December 2010.
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Section D: Non-lodgment reason
Question 19
Reason for non-lodgment advice (NLA)
Place an ‘X’ in the box showing the reason you are lodging an NLA.
Valid reasons for lodging an NLA are:
- J – the fund has no unclaimed superannuation money to report, but does have small or insoluble lost member accounts to report
- K – the fund does have unclaimed superannuation money to report, but has no small or insoluble lost member accounts to report
- V – the fund has no unclaimed superannuation money and no small or insoluble lost member accounts to report.
- I – the fund has no inactive low-balance accounts
Question 20
Is this your final advice?
Place an ‘X’ in the appropriate box.
Question 21
Reason for final advice
Place an ‘X’ in the appropriate box.
Section E: Declaration
Read the declaration. If it is correct, print your full name and position then sign and date the declaration.
Before you sign the Unclaimed superannuation money non-lodgment advice, check that you have provided complete and accurate information. The Unclaimed superannuation money non-lodgment advice will be returned to you if it is not signed.
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Send your completed Unclaimed superannuation money non-lodgment advice to us at:
Australian Taxation Office
Locked Bag 1936
ALBURY NSW 1936
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More information
Form and instructions for superannuation providers and suppliers advising the fund has no members with unclaimed superannuation money accounts to report.Last modified: 24 Feb 2022QC 22594