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Unclaimed super

Unclaimed super money are reported and paid to us.

Last updated 1 March 2022

Legislative changes

New Zealand-sourced amounts

Super providers who accept KiwiSaver accounts will need to report New Zealand-sourced amounts separately when reporting unclaimed super money (USM). You must use the paper statement and report New Zealand-sourced amounts in the New Zealand-sourced amount field.

The New Zealand-sourced amount does not include any returning Australian-sourced amount which is generally an amount that was previously received by a participating KiwiSaver scheme from an Australian super provider and was originally accrued in an Australian complying super fund.

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Current obligations

Twice a year, you report and pay to us:

  • unclaimed super of members aged 65 years or older, non-member spouses and deceased members
  • unclaimed super of former temporary residents
  • small lost member accounts and inactive accounts of unidentifiable members
  • inactive low-balance accounts.

All accounts held in eligible rollover funds (ERF) have now been transferred to the ATO and all ERF were wound up by 31 January 2022.

You can make voluntary payments of other amounts to the ATO for a member, former member or non-member spouse if you believe it would be in the best interest of these individuals. These amounts must not be required to be paid to us under another provision of the Superannuation (Unclaimed Money and Lost Members) Act 1999 (SUMLMA).

We use this information to update the USM register (viewable in ATO online services) through which these amounts can be claimed.

Members can see all USM amounts online where we can match these accounts to their tax file number (TFN). By showing their USM on our online services, they can find their super more easily and make an informed decision about consolidating their super money.

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You may need to report, pay or provide a non-lodgment advice for unclaimed superannuation money twice a year.

How to lodge an adjustment to correct a mistake on your unclaimed superannuation money (USM) statement with the ATO.