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  • Reporting USM for ECI and paper users

    We expect you to meet your USM reporting and payment obligations to us using the SuperStream data standards from 30 April 2018.

    This explains what to do in common situations if you are currently lodging by ECI or by paper.

    On this page:

    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). The notice will be issued in SuperStream using the government to business messaging taxonomy. The member's account is listed multiple times on the notice.

    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 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 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. We will administer the extra accounts internally.

    The same account information cannot be submitted for a member more than once in a USM statement.

    Member incorrectly identified 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 respond to the message 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. After 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 responding, we will revoke the section 20C notice. You can then respond to the message with the error code SUPER.GEN.RLVR.6. Once you pay the member's account to us, we are not able to revoke.

    Lodged a USM statement for a member incorrectly identified as a former temporary resident

    If you have already responded to our section 20C notice by reporting the member as unclaimed to us, you will need to request an adjustment for the member by completing the adjustment template to cancel the lodgment.

    Email us at SuperCRT@ato.gov.au to request a refund of the incorrectly identified member's contributions.

    Receive a notice reporting account balances of zero

    You still need to report zero account balance if you receive a notice for former residents. 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.

    If you don't receive a notice for a former temporary resident

    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.

    If you receive a notice for a member of a closed or wound up fund

    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.

    A notice for a member with total super money less than $6,000

    There is no minimum amount payable. You must pay us all amounts held for a member identified in a section 20C notice.

    A notice for a member whose money will be transferred

    You cannot transfer the member's super monies to the eligible rollover fund once you have received a section 20C notice from us.

    A notice for a member who is no longer with your super fund

    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.

    USM statements and former temporary residents

    If you have already lodged and find another account

    If you identify another account for a member after you have lodged, you will need to lodge another USM statement for that member for the additional amount you have identified. You should indicate that the member data is original, record the temporary resident notification number from your original USM statement and provide the new account number for that member.

    If you have already lodged and find additional money

    If you identify additional money for the member after the account has been closed and money paid to you, you will need to lodge another USM statement for that member for the additional money. You should indicate that the member data is amended, report the additional amount on your USM statement and pay the additional amount. Include the temporary resident notification number from your original USM statement for that member.

    If you receive a former temporary resident section 20C notice for a member in another category

    If the member has reached eligibility age (65 years old or older) and you have not yet reported and sent payment for the member, you must report them as 'R – Report and payment for a former temporary resident'.

    If the member is deceased or is a non-member spouse and you have not yet reported and sent a payment for the member, you must report them as 'U – Unclaimed'.

    If the member's interest has previously been reported and paid to us for unclaimed purposes, with the status 'U', 'P' or 'Q', you must report the member again with a status of 'A – Already paid as USM'.

    If TFN is not supplied

    If the former temporary resident didn't supply us with their tax file number (TFN) you must supply it on your USM statement. If you do not have their TFN, use the TFN we provided on the section 20C notice.

    If there are illiquid or frozen assets

    If you have received a former temporary resident section 20C notice, you are still required to report and pay. You can request a deferral of time to lodge your USM statement or make payment because of illiquid or frozen assets. We will advise you if your request has been accepted.

    See also:

    Number to report as former temporary resident notification

    Your former temporary resident notification number is the 15-digit 'correspondence id'. You will find this number on the top right-hand corner of your section 20C notice. When lodging for a former temporary resident member on a USM statement, you must provide the temporary resident notification number (TRNN) from the section 20C notice which included that member.

    Scheduled statement days for all unclaimed super

    The scheduled statement days for all unclaimed super are the same. They are generally on 30 April and 31 October as prescribed in the legislation. The law also allows the Commissioner of Taxation to prescribe a different scheduled statement day by legislative instrument in special circumstances (for example, new policy changes to allow funds more time to lodge and pay).

    Lodging and correcting unclaimed super

    You can report all categories of unclaimed super on the same USM statement if the scheduled statement day is the same for all unclaimed super types.

    Checklist before reporting your USM statement

    Thoroughly check your USM statement before lodging to avoid your statement being rejected or delayed. You should:

    • check that the supplier name and ABN on your statement match
    • check that your provider name is correctly recorded and matches your provider ABN reported on the statement.
    • provide the correct scheduled statement day      
      • 31 October of the same year
      • 30 April of the following year
       
    • provide the unclaimed money day (30 June or 31 December) if the records relate to unclaimed money (UM) or small lost members (SLM) and insoluble lost members (ILM) and your statement contains member records with a member status of either
      • U – unclaimed
      • N – no longer unclaimed
      • P – ILM accounts
      • Q – SLM accounts
      • G – no longer lost
      • E – error
       
    • check your payment is for the correct amount (incorrect payments may lead to delays in processing your statement while we establish whether your statement is incomplete or incorrect)check that the number of members you are reporting is correct
    • check that the number of members you are reporting is correct
    • check you have reported the correct member status for each member.

    You must submit your statement by the relevant scheduled statement day.

    Errors may delay the complete processing of your USM statement. Your USM statement will be deemed 'not lodged' until errors are corrected.

    See also:

    Lodging a non-lodgment advice

    Where you have no USM to report for the reporting period you are required to lodge a non-lodgment advice (NLA) – lodge your completed NLA template through the business portal:

    • unclaimed super for members who are over 65 years old
    • deceased or non-member spouse accounts
    • small and insoluble lost members.

    You cannot lodge a non-lodgment advice to report a former temporary resident's unclaimed super in response to a notification from us (even if the account balance is zero).

    Adjusting unclaimed super

    If you find a mistake on a previous USM statement, you can correct it by requesting an adjustment.

    For example, you can request an adjustment if you:

    • incorrectly reported an amount
    • forgot to include a member
    • incorrectly reported a member.

    If you report USM with an error in the details

    If you find a mistake on a previous USM statement, you can correct it by requesting an adjustment.

    If your adjustment involves an increased USM amount, report this to us by sending a new USM lodgment for the additional amount.

    If you need to decrease, transfer or cancel a previously reported entitlement use the USM adjustment template. You can then send a new USM lodgment to report the correct entitlement using ECI.

    If you report USM for the wrong member

    You will need to request an adjustment to cancel the previously reported entitlement using the USM adjustment template. You can then send a new USM lodgment to report the correct member.

    If you identify additional money after an account is closed

    You will need to report and pay the additional USM for that member if you identify additional money after lodging, and the account has been closed and money paid to you.

    Paying tax on super contributions if no TFN supplied

    You still need to pay tax on super contributions if no TFN is supplied. This is even though USM statements are not subject to taxing provisions in the Income Tax Assessment Act 1997. The two requirements are separate and operate independently. You must pay tax on the no-TFN contributions income of your super fund for an income year, and you must pay the remaining USM to us if required.

    If you can't lodge by the scheduled statement day

    If you can't lodge by the scheduled statement day, you need to request a deferral to lodge. We will advise you if your request has been accepted.

    See also:

    How a subsequent fund determines the components of the original roll over benefit statement

    The recovery notice issued to the super fund provides a dollar figure amount but does not specify the components.

    The super fund can compare the components on the original roll over benefit statement (RBS) with the amended RBS to identify the components for the recovery amount.

    However, if there has been a further transfer of funds to another super fund, the subsequent super fund would have no record of the components of the original payment. Where a fund has not received the original RBS we will manage this by sending the following:

    • recovery notice
    • super overpayment member list
    • amended RBS
    • copy of original RBS.
    Last modified: 19 Jan 2018QC 54402