Former temporary resident section 20C notices
Former temporary resident notices are issued under section 20C of the Superannuation (Unclaimed Money and Lost Members) Act 1999 (SUMLMA).
A member's account is listed multiple times on the notice. Do I have to respond to every line in the notification when lodging the USM statement?
You must report and pay any super interest the member holds in your super fund if you receive a former temporary resident notification from us. You should report and pay all accounts you currently hold for the member, using the appropriate member status for each account.
You should also report any other accounts that either have been paid out, or there is no balance due and payable.
If your systems are unable to do this, report and pay the currently held account only and we will administer the extra accounts internally.
The same account information cannot be submitted for a member more than once in an unclaimed superannuation money (USM) statement.
What should I do if I believe that you have incorrectly identified one of our members as a former temporary resident?
If you believe one of your members has been incorrectly identified on the section 20C notice, email us at SuperCRT@ato.gov.au before you prepare your USM statement for that member.
You should include:
- your provider name
- your provider Australian business number (ABN)
- the member's details, including their name, date of birth, address, and the date and period of the last super contribution for them.
We may give you a deferral to lodge for this member and after further investigation, we'll advise you if the member has been correctly identified as a former temporary resident.
If your member is incorrectly identified as a former temporary resident and you advise us of this before lodgment, we will revoke the section 20C notice. Once you pay the member's account to us, we are not able to revoke the section 20C notice.
I have lodged a USM statement for a member who was incorrectly identified as a former temporary resident. What do I do now?
You will need to lodge another USM statement for that member with both the:
- amendment indicator status field marked as 'A – amendment'
- member status field marked as 'E – error', indicating that the member was incorrectly reported on the previous statement.
Email us at SuperCRT@ato.gov.au to request a refund of the incorrectly identified member's contributions.
If I receive a notice, do I need to report account balances of zero for former temporary residents on the USM statement?
You must complete this information on your USM statement using the correct member status:
A – used only when the fund holds no money for a member because the balance has been previously paid to us as unclaimed monies (regular, temporary resident, small or insoluble).
T – used only when the account has been transferred to another super fund.
D – used only when the account has been paid out as a departing Australia superannuation payment (DASP).
C – used only when the amount has been claimed by the member under another condition of release.
F – used only if, for a reason that isn't covered by another code, the fund holds no balance for the member and; therefore, has nothing to pay to us.
Put zero as the payment components and total for the former temporary resident member. You cannot use a USM non-lodgment advice to report former temporary residents in response to a section 20C notice from us.
We have members who are former temporary residents, but we have not received any former temporary resident notifications. What do we do?
If you have not received a former temporary resident notification for a member from us, you are not required to report or pay unclaimed super for them.
I have received a notice for a member of a closed super fund or a super fund which has wound up. What is the process for these members? Do I need to report them?
We must be kept up to date about the details of closed or wound-up super funds. You need to ensure that you have completed all tax obligations before winding up your super fund and notifying us in writing.
Email us at SuperCRT@ato.gov.au and advise us of your super fund details. We will confirm that we have received written notification from you.
I have received a notice for a member whose total super money is less than $4,000. Do I have to report and pay these monies to you?
You must pay us all amounts held for a member identified in a section 20C notice. There is no minimum amount payable.
I have received a notice for a member whose super monies will shortly be transferred to an eligible rollover fund. Can I still transfer the monies?
You cannot transfer the member's super monies to the eligible rollover fund once you have received a section 20C notice from us.
I have received a notice for a member who is no longer with our super fund. Can the notification be revoked?
We will not revoke a section 20C notice if a member is no longer with your super fund. You will need to report the member on your USM statement using the appropriate member status:
- F – no balance due and payable for member
- I – identity of member unknown
- T– transferred.