Additional reporting for constitutionally protected funds

Constitutionally protected funds also need to lodge a Superannuation member exit statement for constitutionally protected funds (MES) when:

• a member receives a lump sum payment, or begins receiving a pension, or
• a member transfers their contributions, or
• a payment to a non-member spouse occurs due to marriage breakdown, or
• a benefit is paid when a member dies.

The constitutionally protected fund needs to notify us by the 14th day of the month after the month of payment.

The fund must report the employer-financed component amount. This amount is calculated on the employer-financed portion of that part of the benefit payable to the member (including amounts rolled over to another provider) that accrued after 20 August 1996 and before 1 July 2005.

We need this information to calculate the member's final liability.

See also:

• Superannuation member contributions statement
• Superannuation assessment variation advice statement