Show download pdf controls
  • Unclaimed super money reporting and preservation status

    Industry currently uses the Rollover MIG version 2 to report business-to-government (B2G) members' unclaimed super money (USM) to the ATO. This allows super funds to use an existing solution to report fund-to-fund business-to-business (B2B) rollovers.

    It's compulsory to report preservation information when a member’s account is transferred between super funds. However, once an account is paid to the ATO, the preservation character is no longer retained. In addition, when a rollover occurs from ATO held money to a super fund, the benefit amount is all characterised as preserved.

    You don't need to disclose to us if you haven't correctly reported the preservation amounts when you pay USM, as we don't consider that an error that requires remediation.

    If you require any further information contact SuperCRT@ato.gov.au

    Keep up to date:

      Last modified: 13 Dec 2019QC 60959