• Unclaimed super money non-lodgment form and instructions

    About this form

    Form and instructions for superannuation providers and suppliers to advise 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 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.

    How to obtain this form

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

    Instructions

    Attention

    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.

    End of attention
    Further information

    If you require information about how to report electronically, visit ato.gov.au and search for ‘unclaimed superannuation money statement’.

    End of further information

    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 and does have unclaimed super member accounts to report
    • has no unclaimed superannuation money and no small or insoluble lost member accounts to report.
    Attention

    You are not required to lodge an Unclaimed superannuation non-lodgment advice if you are:

    • a regulated super fund with fewer than five 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.
    End of attention

    When should you 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:

    Attention

    Unclaimed money day Scheduled statement day

    30 June 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.

    End of attention

    How do you 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.
       
    Attention

    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.

    End of attention

    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.

    Attention

    If an address is not indicated, we will send correspondence to the supplier.

    End of attention

    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.

    Attention

    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.

    End of attention

    Section D: Non-lodgment reason

    Question 19

    Reason for non-lodgment advice

    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.

    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.

    Attention

    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.

    End of attention
    Further information

    Send your completed Unclaimed superannuation money non-lodgment advice to us at:

    Australian Taxation Office
    Locked Bag 1936
    ALBURY NSW 1936

    End of further information

    More information

    Find out more
    APRA-regulated funds - home.

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    Last modified: 16 Sep 2014QC 22594