Superannuation fund reporting protocol for lost member accounts. ATO information on guiding principles, legal terms, rules that apply to members, and efforts to contact members.
- Guiding principles for industry best practice
- Legislative content
- Rules that apply to all members
- Lost and uncontactable
- Lost and inactive
- Reasonable effort to contact the member
- Reporting account changes
- Frequently asked questions
This protocol document provides guidance to superannuation (super) providers in meeting their obligations under the Superannuation (Unclaimed Money and Lost Members) Act 1999 (SUMLMA) in relation to lost members and reporting requirements.