Additional reporting for constitutionally protected funds

Constitutionally protected funds also need to lodge a Superannuation member exit statement for constitutionally protected funds (MES) when any of the following occur - a:

  • member receives a lump sum payment, or begins receiving a pension
  • member transfers their contributions
  • payment to a non-member spouse occurs due to marriage breakdown
  • benefit is paid when a member dies.

The constitutionally protected fund needs to notify us by the 14th day of the month after the month of payment.

The fund must report the employer-financed component amount. This amount is calculated on the employer-financed portion of that part of the benefit payable to the member (including amounts rolled over to another provider) that accrued after 20 August 1996 and before 1 July 2005.

We need this information to calculate the member's final liability.

Further Information

For more information refer to:

End of further information
    Last modified: 25 May 2015QC 18957