Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)
Schedule 7 Portability and unclaimed money
Superannuation (Unclaimed Money and Lost Members) Act 1999
4 Paragraph 12(1)(d)
Repeal the paragraph, substitute:
(d) after the end of a period of 5 years since the superannuation provider last had contact with the member, the provider has been unable to contact the member again after making reasonable efforts.