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  • Your reporting obligations

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    When to determine and report unclaimed super

    You must report to us about unclaimed superannuation money (USM) twice a year, on 31 October and 30 April.

    You determine your unclaimed super (including small or insoluble lost member accounts) as at the end of the unclaimed money day, and report your USM and make the payment by the scheduled statement day.

    If your unclaimed money day is:

    • 30 June, your scheduled statement date is 31 October of the same year
    • 31 December, your scheduled statement date is 30 April of the following year.

    You should determine if a member is lost before you consider whether their account needs to be reported to us as a small or insoluble lost member account. Any accounts reported and paid to us as unclaimed monies should be updated as closed status in the relevant service. This makes sure that these members accounts aren't displayed on ATO online services as both lost and unclaimed (ATO-held).

    Former temporary resident unclaimed super reported in response to a section 20C notice must also be reported and paid by the scheduled statement day. However, if we give you the notice less than 28 days before the scheduled statement day, the due date will generally be the following scheduled statement day.

    You may need to report USM, or lodge a non-lodgment advice (NLA) or do both.

    You report and pay USM by the scheduled statement day if any of the following apply:

    • you have received a section 20C notice for the super of a former temporary resident
    • at the end of the unclaimed money day you have accounts with a balance greater than zero that are      
      • unclaimed super of members aged 65 years or older, non-member spouses or deceased members
      • small lost member accounts or insoluble lost member accounts.
       

    Reporting using SuperStream

    When you identify an account as USM for a reporting period, you use the SuperStream data standard rollover USM data message and transfer the money using the USM rollover payment message.

    In response we will send a rollover outcome response message to you.

    Lodging using ECI

    If you are not SuperStream enabled you must lodge electronically if you're reporting for more than four members. If you're reporting for four or fewer members, electronic reporting is optional.

    The approved format for electronic reporting is set out in the electronic reporting specification – Unclaimed superannuation money (USM) statement electronic report specificationExternal Link.

    See also:

    Paper Lodgment

    If you're reporting for four or fewer members you can report electronically or use the approved paper forms:

    Non-Lodgment advice

    You must submit a non-lodgment advice (NLA) by the scheduled statement day if, at the end of the unclaimed money day, any of the following apply:

    • you don't have unclaimed super of members aged 65 years or older, non-member spouses or deceased members, or any of these accounts have nil or negative balances
    • you don't have small or insoluble lost member accounts, or any of these accounts have nil or negative balances.

    If you have neither unclaimed super nor small or insoluble lost member accounts to report, you can submit one NLA for both.

    If you meet one of the criteria for reporting USM and one of the criteria for submitting an NLA then you must lodge both.

    Complete the NLA templateThis link will download a file and lodge it through the Business Portal.

    You don't have to submit an NLA if:

    • your fund is a regulated super fund with fewer than five members
    • your fund is a state or territory public sector super scheme that reports and pays, by law, unclaimed super to its relevant state or territory authority.

    Penalties may apply if you:

    • don't report your USM or lodge your NLA correctly and/or pay any amount outstanding to us by the due date
    • provide statements that are false or misleading
    • fail to keep records or you keep records incorrectly.

    Prescribed state and territory public sector super schemes are permitted to transfer unclaimed super to us. If you're a state or territory government fund – contact your state or territory authority to confirm whether you can transfer unclaimed super to us.

    Requesting a deferral

    To request a deferral for reporting USM or submitting an NLA:

    In your request include:

    • the super provider's name and ABN
    • the reason the deferral is needed
    • the date to which the deferral is needed
    • the number of members that will be affected and the category of unclaimed money
    • the sections of the Superannuation (Unclaimed Money and Lost Members) Act 1999 that relate to the deferral being requested.

    Your request will be reviewed and you will be notified of the outcome.

    Next steps:

    See also:

    Last modified: 31 Jul 2018QC 24736