Unclaimed superannuation money protocol

This document provides guidance for superannuation providers regarding super interests identified in the Superannuation (Unclaimed Money and Lost Members) Act 1999 (SUMLMA) that are required to be reported and paid to the Commissioner of Taxation (the Commissioner).

The SUMLMA sets out certain circumstances when super providers are required to transfer money in respect of a member to us. It also sets out reporting obligations that apply to most super providers.

Last modified: 30 Mar 2015QC 23055