• Section E: Member account details

    Question 35
    Amendment indicator  

    Place an ‘X’ in the applicable box to indicate if original
    or amended member information is being reported.
    The choices are:

    • O – original – indicates that the member record contains original data that is being reported for the first time.
    • A – amendment – indicates that the member record contains amended data that is correcting what has previously been reported.

    If you choose O, then the only valid values for question 36 are:

    • U and N for reporting unclaimed superannuation money
    • Q, P or G for reporting small and insoluble lost member accounts
    • R, D, T, F, I, C, A and B for reporting former temporary resident money.

    Question 36
    Member status  

    Place an ‘X’ in the applicable box to indicate the current member status.

    Valid values for USM are:

    • U – unclaimed – indicates a member record that has been identified as being unclaimed at the unclaimed money day. For statements that were due and payable before 1 July 2009, this status indicates a member record that was unclaimed at the end of the reporting period.
    • N – no longer unclaimed – indicates that, between the unclaimed money day and the day the report is lodged, the member has been found or the fund has stopped holding the account.
    • E – error – indicates a member who was incorrectly reported on a previous statement.

    Valid values for former temporary residents are:

    • R – Report and payment for a former temporary resident – indicates the lodgment and payment is for a former temporary resident identified on s20C notice received by fund.
    • D – DASP claim – indicates that the provider has already paid out to the individual through DASP.
    • T – Transferred – indicates that the provider has transferred the balance of the account to another provider. If this status is used, at least one member transfer-out data record must be completed.
    • I – Identity of member unknown – indicates that the provider is unable to identify the former temporary resident member in the temporary resident notification.
    • C – Claim by member – indicates the balance has been paid by the provider directly to the individual as they have met a condition of release, or that the provider has received a claim for the member which is currently in progress.
    • A – Already paid as unclaimed money to us.
    • B – Benefit, active income stream – retirement income being drawn from the super fund.
    • E – Error – indicates a member that was incorrectly reported on a previous statement.
    • F – No balance due and payable for member at the scheduled statement day and no other member status apply.

    Find Out More

    If the Member status is T, you must complete section F.

    Valid values for small and insoluble lost member accounts are:

    • Q – small lost member account – indicates a member account that has been identified as being lost, and the balance of the account is less than $2,000 as at the end of the unclaimed money day.
    • P – insoluble lost member account – indicates a member account that has been identified as being lost, and the provider  
      • has not received an amount in respect of the member within the last 12 months
      • is confident, having regard to the information reasonably available to them, that it will not be possible for them to pay an amount to the member as at the end of the unclaimed money day.
       
    • G – no longer lost – indicates that, between the unclaimed money day and the day the report is lodged, the member has been found or the fund has stopped holding the account.
    • E – error – indicates a member who was incorrectly reported on a previous statement.

    Question 37
    Account details  

    Provide details of the member’s account, including:

    • the super product name and identification number (if available, as this will help in identifying the product within the fund that the member account belongs to)
    • the account number
    • a reference number you may have for the member other than their account number – for example, their employee, payroll, union or Australian Government Service (AGS) number.

    Question 38
    System code  

    Provide the code for the system or product within your administrative structure that holds the member account.

    This item may be used by those providers maintaining accounts on more than one physical system or offering more than one choice of product to their members to identify the location, system or product where the provider member account is held.

    Question 39
    Provider client identifier  

    Provide the member identifier used to link member accounts within the organisation. For example, a provider client identifier could be a customer number that is used to link different member accounts held by one person.

    If the member’s account number is the unique number you identify them with, you can leave this blank.

    Find Out More

    If you are lodging an amended statement, you must use the same identifier number as the one used on the last USM statement lodged for the member.

    Question 40
    Service period  

    Provide details of the service period, including the:

    • first day of the service period
    • last day of the service period – this will generally be as stated in the scheduled statement day field, unless the fund has identified that an earlier date should apply
    • number of days in the service period – if more than one period is related to the lump sum, the days may not be continuous.

    The first day of the service period is usually:

    • the first day of the first period of employment that the lump sum relates to if the member was employed when some or all of the lump sum accrued
    • the earlier of the following if the member was not employed when some or all of the lump sum accrued  
      • the date when the member joined the fund
      • if the lump sum is attributable to an earlier lump sum previously rolled over, the first day of the service period of the earlier lump sum.

    Question 41
    Last contribution date  

    Provide the last date the provider received a contribution, transfer or payment for the member. For example, this may be a contribution, rollover amount or superannuation guarantee payment.

    Question 42
    Date of last contact  

    Provide the last date of contact with the member.

    The date of last contact can be contact in person, a phone conversation, an email, a letter, a fax or similar correspondence. The date of last contact should be between the provider and the member themselves – although contact between the provider and an authorised representative of the member, such as a solicitor or a holder of a power of attorney, is considered contact with the member.

    Question 43
    Previous provider name  

    If the member’s account, benefit or interest was transferred from another provider, provide the name of the original provider.

    Question 44
    Agent details  

    Provide contact details of the member’s appointed authorised agent.

    Question 45
    Non-member spouse account  

    Place an ‘X’ in the applicable box to indicate whether this is a benefit resulting from a splittable payment – for example, as a result of a court order or a super agreement.

    If you answer ‘Yes’, only information relating to the non-member must be provided in the member details reported. If you answer ‘No’, member details must relate only to the original member.

    The payment split must be finalised by the provider before reporting and paying to us USM for either the member spouse or the non-member spouse.

    Question 46
    Court order  

    Place an ‘X’ in the applicable box to indicate whether the member account has been subject to a court order or agreement.

    If you answer ‘Yes’, provide a court order number if you have one.

    Question 47
    Death benefit  

    Place an ‘X’ in the applicable box to indicate whether the member account is a death benefit. If you answer ‘Yes’, provide the date the member died.

    If only a year of death is known (for example, 2007) complete this in the format 00/00/2007.

    Question 48
    Required payee  

    Place an ‘X’ in the applicable box to indicate whether there are reasons that the trustee would be required to pay the member’s USM to a specific person.

    If you answer ‘No’, go to question 51.

    If you answer ‘Yes’, go to question 49.

    Question 49
    Required payee type  

    Place an ‘X’ in the applicable box to indicate the reason why the trustee would be required to pay the member’s USM to a specific person.

    Valid choices are:

    • BN – binding nomination – indicates that a person has been included in a valid binding nomination.
    • TD – trust deed – indicates that a person has been determined as someone that the trustee would be required to pay in accordance with information contained in a trust deed.
    • OT – other – indicates that other reasons apply as to why the trustee would be required to pay to a specific person.

    Find Out More

    You must select the required payee type OT where there is a reversionary beneficiary or a requirement to pay a specific individual under the law.

    Question 50
    Payment requirement / binding nomination expiry  

    Place an ‘X’ in the applicable box to indicate whether there is a specific date on which the requirement to pay a specific person or binding death nomination expires.

    Find Out More

    If you answer 'Yes' to this question, you must provide the expiry date.

    Question 51
    Member benefit – taxable component – taxed element  

    Provide the taxable component, which is the total amount of the super benefit less the tax-free component. The taxable component may consist of a taxed element, an untaxed element or both. The taxed element is the amount of the taxable component that has been subject to tax in the fund.

    This value must be more than or equal to zero, and must include cents – for example, $12,345.67.

    Question 52
    Member benefit – taxable component – untaxed element  

    Provide the taxable component, which is the total amount
    of the super benefit less the tax-free component. The taxable component may consist of a taxed element, an untaxed element, or both. The untaxed element is the amount of the taxable component that has not been subject to tax in the fund.
    This amount must be more than or equal to zero, and must include cents.

    Question 53
    Member benefit – tax free component  

    Provide the total value of the following:

    • contributions segment
    • crystallised segment.

    This value must be more than or equal to zero, and must include cents. Amounts must be crystallised before being reported to us.

    Question 54
    Total member entitlement  

    Provide the total member entitlement.

    This is the total of the amounts reported in questions 51, 52 and 53.

    If the member status is U, N, Q, P, G or R, this value must be greater than zero, and must include cents. If the member status is D, T, F, I, C, A, B or E, then the response for this question must be zero.

    Last modified: 21 Oct 2016QC 21679