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  • Adjusting unclaimed super – updated guidance

    If you become aware of a material error or material omission in a previous unclaimed superannuation money (USM) statement, you have 30 days from when you find the error or omission to lodge a valid adjustment request.

    You need to ensure appropriate processes are in place to meet your legislative obligations. Where adjustments are lodged they will be reviewed to check if they are the result of a lack of reasonable care. If they are, the Commissioner may consider penalties for false and misleading statements.

    To help you lodge a valid adjustment, we have recently updated Adjusting unclaimed superannuation to include examples of what we would consider to be a valid or invalid adjustment request.

    For assistance with USM obligations, email

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      Last modified: 14 Dec 2020QC 64416