Reporting member data
Funds are required to report different types of member data to us within specific timeframes.
Where a due date falls on a weekend or public holiday, the lodgment or payment may be made on the first business day after the due date without incurring a penalty or general interest charge.
Member contributions
Member contributions must be reported within 10 business days of the event or allocation to a member’s account by using the Member Account Transaction Service (MATS).
Member account phases and member details
You're required to report the following events using the Member Account Attribute Service (MAAS) within 5 business days:
- opening new accounts
- any updates
- account closures.
Member contribution balance amounts
Member contribution balance amounts must be reported annually. The member contribution amounts as at 30 June must be reported no later than 31 October following the end of the financial year they relate to.
Payment variation advice
You must notify us if you can't process remittances and recovery files or notices from us.
SuperStream-enabled funds must send an error response message through the Standard Business Reporting (SBR) channel.
If a fund isn't SuperStream-enabled, you must lodge a payment variation advice electronically through Online services for business or by paper. For more information, see Super payment variation advice and instructions.
Lost members and unclaimed super
Reporting is required twice each year – see the following dates for full details.
Important member reporting dates
14 August
Departing Australia super payment (DASP) payment summaries issued in the last financial year can be either:
- included in the funds PAYG payment summary annual report for payments not reported and finalised through Single Touch Payroll (STP) (due 14 August)
- reported separately by 31 October (see DASP withholding and reporting).
31 October
Annual balances:
- You're required to report the 30 June balance of your member accounts no later than 31 October each year. You may choose to report member account balances more frequently.
- Lodge the PAYG withholding payment summary – annual report for DASP data records if you didn't report these by 14 August with other payment summaries you issued for the last financial year
- This is the last date to assess and report a change in a lost member's lost status account attribute on or after 30 June but before 31 October.
- This is the last date to report and pay unclaimed super money (USM) statement for the period 1 January–30 June, including for
- small or insoluble lost member accounts
- inactive low-balance accounts.
Due date for lodgment and payment of USM statements that relate to unclaimed super for former temporary residents.
30 April
Last date to:
- assess and report a change in a lost member's lost status account attribute on or after 31 December but before 30 April
- report and pay USM statement for the period 1 July to 31 December, including for
- small or insoluble lost member accounts
- inactive low-balance accounts.
Due date for lodgment and payment of USM statements that relate to unclaimed super for former temporary residents.
Fund business reporting requirements
Income tax
You must lodge an annual income tax return each year. The general date for lodgment is 31 October. In practice, most fund's returns are lodged in accordance with their tax agent's lodgment program which will dictate the date required.
For more information, see Companies and super funds.
Pay as you go (PAYG)
PAYG instalments are notified on your activity statements. Payment of any net amount must be made on or before the activity statement lodgment due date.
14 August
Due date for PAYG payment summary annual report for payments not reported and finalised through Single Touch Payroll (STP).
Note: DASP summaries issued in the last financial year can be included in this report.
For more information, see PAYG withholding annual reports and Important member reporting dates.