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  • Your reporting obligations

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    When to determine and report unclaimed super

    For your unclaimed super, small or insoluble lost member, inactive low-balance accounts and former temporary residents you must report to us twice a year, on 31 October and 30 April.

    You determine your unclaimed super, small or insoluble lost member and inactive low-balance accounts as at the end of the unclaimed money day. You report and make the payment by the scheduled statement day.

    If your unclaimed money day is 30 June, your scheduled statement date is 31 October of the same year.

    If your unclaimed money day is 31 December, your scheduled statement date is 30 April of the following year.

    You should determine if a member is lost before you consider whether their account needs to be reported to us as a small or insoluble lost member account. Any accounts reported and paid to us as unclaimed money should be updated as closed status in the relevant service. This makes sure that these members accounts aren't displayed on ATO online services as both lost and unclaimed (ATO-held).

    Former temporary resident unclaimed super reported in response to a section 20C notice must also be reported and paid by the scheduled statement day. However, if we give you the notice less than 28 days before the scheduled statement day, the due date will generally be the following scheduled statement day.

    You may need to report unclaimed superannuation money (USM), or lodge a non-lodgment advice (NLA), or do both.

    You report and pay USM by the scheduled statement day if any of the following apply:

    • You have received a section 20C notice for the super of a former temporary resident.
    • At the end of the unclaimed money day you have accounts with a balance greater than zero that are         
      • unclaimed super of members aged 65 years or older, non-member spouses or deceased members
      • small lost member accounts or insoluble lost member accounts
      • inactive low-balance accounts.

    See also:

    Eligible rollover funds

    On 1 June 2021, trustees of eligible rollover funds (ERF) need to identify all accounts with a balance below $6,000, to report and pay them to the ATO by 30 June 2021. All remaining ERF accounts are to be reported and paid by 31 January 2022.

    Alternatively, you can choose to voluntarily report and pay any ERF account from 1 June 2021 up to the day the statement and payment are due and payable.

    From 1 May 2021, other superannuation providers can no longer transfer any amounts to ERF.

    See also:

    Trustee voluntary payment

    You can make a voluntary payment to the ATO of certain amounts you hold for a member, former member or non-member spouse if you believe it would be in the best interest of these individuals. Payment of voluntary amounts must not meet any other category of USM under any other provisions of the Superannuation (Unclaimed Money and Lost Members) Act 1999 (SUMLMA).

    See also:

    Trustee voluntary payments of other amounts – for more information on reporting obligations

    How to report

    SuperStream

    When you identify an account as USM for a reporting period, you can use the SuperStream data standard rollover USM data message and transfer the money using the USM rollover payment message.

    In response we will send a rollover outcome response message to you.

    Paper lodgment

    If you're reporting for four or fewer members, you can either

    Next step:

    Non-lodgment advice

    You must submit a non-lodgment advice by the scheduled statement day if, at the end of the unclaimed money day, you are not required to report and pay any of the following:

    • Unclaimed super of members aged 65 years or older, non-member spouses or deceased members
    • Small or insoluble lost member accounts
    • Inactive low-balance accounts

    If you have no unclaimed super, small or insoluble lost member or inactive low-balance accounts to report, you can submit one NLA for all.

    If you meet one of the criteria for reporting USM and one of the criteria for submitting an NLA, you must lodge both a reporting statement and an NLA.

    Complete the NLA template (XLSX, 35KB)This link will download a file and lodge it through the Business Portal (which is being replaced by Online services for business).

    You don't have to submit an NLA if:

    • your fund is a regulated super fund with fewer than five members
    • your fund is a state or territory public sector super scheme that reports and pays, by law, unclaimed super to its relevant state or territory authority.

    Penalties may apply if you:

    • don't report your USM or lodge your NLA correctly and pay any amount outstanding to us by the due date
    • provide statements that are false or misleading
    • fail to keep records or you keep records incorrectly.

    Prescribed state and territory public sector super schemes are permitted to transfer unclaimed super to us. If you're a state or territory government fund, contact your state or territory authority to confirm whether you can transfer unclaimed super to us.

    Requesting a deferral

    If you are unable to meet your obligations within the required timeframe, contact SuperCRT@ato.gov.au

    See also:

    Last modified: 11 May 2021QC 24736