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    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