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  • 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:

      Last modified: 30 Aug 2017QC 18957