SPR 2009/2
COMMONWEALTH OF AUSTRALIA
Superannuation (Unclaimed Money and Lost Members) Act 1999
I, Tim Dyce, Deputy Commissioner of Taxation, make the following Legislative Instrument regarding:
- •
- unclaimed money days; and
- •
- scheduled statement days
so that superannuation providers can determine the unclaimed money of their members, the due date for lodging unclaimed money statements and the due date for paying unclaimed money in accordance with:
Superannuation (Unclaimed Money and Lost Members) Act 1999
Section 15A
Citation
This instrument may be cited as 'Unclaimed Money Days and Scheduled Statement Days'.
Application
This instrument applies to a 'superannuation provider' as defined in section 8 of the Superannuation (Unclaimed Money and Lost Members) Act 1999.
Unclaimed money days
For section 15A of the Superannuation (Unclaimed Money and Lost Members) Act 1999 the unclaimed money days shall be:
- •
- 31 December, and
- •
- 30 June
in each year.
Dates for lodgement of statements and payments by superannuation providers
For section 15A of the Superannuation (Unclaimed Money and Lost Members) Act 1999 the scheduled statement days shall be:
- •
- for an unclaimed money day being 31 December of any year - 30 April of the following year, and
- •
- for an unclaimed money day being 30 June of any year - 31 October of that year.
Dated this 16th day of October 2009
Tim Dyce
Deputy Commissioner of Taxation
Registration Number: F2009L04037
Registration Date: 28 October 2009
Related Explanatory Statements:
SPR 2009/2 - Explanatory statement