You must complete all questions with an ‘*’ as these are mandatory questions.
Section A: Supplier details
Complete this section if you are the supplier of the lost member information and are authorised to act on behalf of the super provider – for example, you are:
- a tax agent
- an accountant
- a super administrator.
If you are the provider and you are reporting the LMS details, you must complete this section and section B.
Question 1*
Supplier Number
Provide either your:
- Australian business number (ABN)
- tax file number (TFN)
- tax agent number (TAN).
Question 2*
Organisation name
Provide the full name of your organisation.
Question 3*
Street address
Provide your street address, not a post office box.
Question 4
Postal address
Provide your postal address details. This will be used for the service of notices.
Question 5*
Contact person
Provide details of the person who may be contacted if we have any questions about the information in this statement.
Question 6
Reference
Provide a reference that may be useful to help you identify this LMS if we need to contact you about information in it.
Section B: Provider details
The provider can be:
- the trustee of a regulated super fund
- the trustee of an approved deposit fund
- a retirement savings account provider.
The information you provide in questions 12 to 14 may be supplied to other superannuation funds in a SuperMatch report.
Question 7*
TFN
Provide your TFN.
Question 8
ABN
Provide your ABN.
Question 9*
Name
Provide your full business name.
Question 10
Previous name
Provide your previous business name, if it has changed since you last lodged an LMS.
If your name has changed since the last tax return was lodged with us, show the name that appeared on the assessment.
Question 11*
Phone number
Provide the current phone number that a member would call to enquire about their lost super. Include the area code followed by the phone number (for example, 02 1234 5678) or the national phone number (for example, 13 00 00).
Question 12*
Street address
Provide your street address, not a post office box.
Question 13
Postal address
Provide your postal address details.
Question 14
Address for service of notices
Place an X in the applicable box.
Question 15
Your preferred correspondence method
Place an X in the applicable box.
Only complete this question if you have chosen ‘Provider address’ in question 14.
If you chose ‘Email’, you must provide a valid email address at question 16.
Question 16*
Contact person
Provide details of the person who may be contacted if we have any questions about the information in this statement.
Question 17*
Type of superannuation provider
Place an X in the box that best indicates the type of super provider you are. Only one selection can be made.
Section C: Statement details
Question 18*
Statement creation date
Provide the date the statement was prepared.
Question 19*
Period ending date
Provide the period end date for the report in the format DD/MM /YYYY. For example, the period end date of a report for the period 1 July 2013 to 31 December 2013 is shown as 31/12/2013.
This date can only be either 30 June or 31 December for any given year.
Question 20*
Number of lost members reported
Provide the number of lost members you are reporting in this LMS .
A maximum of 100 members may be reported using this statement. You must complete sections D, E and F for each member reported.
Question 21*
Is this a non‑lodgment advice (NLA)?
Place an X in the applicable box.
You must lodge an NLA if there are no members who are lost or who have not had a change of status for a reporting period.
Question 22*
Reason for a NLA
Placing an X in the applicable box that best indicates the reason for the NLA.
If you are completing this LMS to advise us of a non‑lodgment, you must show the reason why. The reasons for lodging an NLA are as follows.
No updates – when the provider has:
- no lost members
- no updates to the status of members previously reported as lost.
Transferred – when the provider has:
- lost members not previously reported that have been transferred to another super provider
- no updates to the status of members previously reported as lost.
Lost members with nil account balances – when the provider has
- only lost members with nil account balances
- no updates to the status of members previously reported as lost.
Both transferred and nil account balances apply – when the provider has:
- lost members not previously reported that have been transferred to another super provider
- lost members with nil account balances
- no updates to the status of members previously reported as lost.
Question 23
Name of other superannuation provider
Provide the name of the super provider that the lost members have been transferred to.
You only need to complete this question if you are lodging an NLA because the members were transferred or both transferred and had nil account balances.
Question 24*
Is this a final report?
Place an X in the applicable box.
Question 25*
Reason for a final report
Place an X in the applicable box that best indicates the reason for the final report being lodged.
Section D: Member details
If multiple members need to be reported, you must complete sections D, E and F for each member.
Three member details, member account details and employer details sections have been included with this LMS. If you require more copies of sections D, E and F, contact us or visit our website.
Question 26*
Provider’s TFN
Provide your TFN.
Question 27*
Member’s TFN
Provide your member’s TFN. If you do not know your member’s
TFN, complete this question by writing ‘000 000 000’.
Question 28
Name
Provide your member’s full name.
Question 29
Previous name
If your member’s name has changed, provide details of their previous name and the date that your records show the member changed part or all of their name.
Question 30
Address
Provide your member’s residential address.
Question 31
Previous address
If your member has changed their residential address, provide details of the previous address and the date that your records show that their address changed.
Question 32*
Sex
Place an X in the applicable box.
Question 33*
Date of birth
Provide your member’s date of birth. This should be in the format DD/MM /YYYY.
If only a year of birth is known (for example 1956) report the date of birth in the format 00/00/1956.
Question 34*
Has the date of birth been deemed?
Place an X in the applicable box.
Section E: Member account details
Question 35*
Status
Place an X in the box showing the status of your member’s account. The types of status are explained below.
Lost – if your member:
- is defined as lost due to not being contactable
- has not been reported as lost in a previous reporting period
- does not meet the definition of a small or insoluble lost member account.
You can define a member as not contactable if there have been no contributions or rollover amounts within the last 12 months of the member’s membership of the fund, and either
- you have never had your member’s address
- mail you send to your member’s last known address is returned unclaimed.
If one piece of mail is returned to you unclaimed by the member, you may choose to report the member as lost. However, if you receive two pieces of mail unclaimed by the member, you must report the member as lost.
Inactive – if your member:
- is defined as lost due to inactivity
- has not been reported as lost in a previous reporting period
- does not meet the definition of a small or insoluble lost member account.
You can consider a member inactive if they joined, as a standard employer‑sponsored member more than two years ago, and there have been no contributions or rollover amounts in the last five years.
A member that was transferred from another super provider as a lost member should be reported as lost uncontactable or inactive depending on the information received.
If the member being transferred has already been reported as lost at the time of joining the receiving fund, then the super provider transferring the member must report them as transferred.
A member can be permanently excluded from becoming a lost member if they either:
- are an inactive member of the fund, but indicate by a positive act, for example, deferring a benefit, that they wish to remain a member
- contact you and indicate that they want to remain a member.
Found – if your member was previously reported as lost or inactive and has either:
- been successfully contacted
- re‑established contact including members who retained their benefits or elected to roll them over to another fund
- indicated by a positive act that they wish to remain a member
- an example of a positive act may be a phone call or written communication from the member, or a contribution received after the member has previously been reported as lost.
Transferred – if your member‘s account was previously reported as lost or inactive and has been either:
- transferred as a lost member to another superannuation provider
- reported and paid as USM to us
- reported and paid as USM to a State or Territory authority.
Error – if your member was previously reported in error and should be removed from the LMR.
Definitions
Small lost member account – if all the following apply:
- your member on whose behalf the account is held is a lost member
- your member has an account balance of less than $2,000
- the account does not support or relate to a defined benefit interest.
Note that you must report and pay these funds to us as USM.
Insoluble lost member account – if all the following apply:
- your member on whose behalf the account is held is a lost member
- you have not received an amount in respect of the member within the last 12 months
- you are satisfied that it will never be possible to pay an amount to the member (for example, there are insufficient records to ever identify the owner of the account)
- the account does not support or relate to a defined benefit interest.
Note that you must report and pay these funds to us as USM.
When a member is both inactive and lost, the member should be reported as lost.
Question 36*
Account number
Provide your member’s account number.
You must allocate an account number to all members.
The account number can contain letters and numbers.
So that we can match found and transferred members to original lost records, the lodgment must include the same account number as the original lost member record. If the member record cannot be matched, it may result in records being duplicated or the member not being removed from the LMR .
Question 37
Unique superannuation identifier (USI)
Provide the USI attributed by the provider to the member’s account
Question 38
Member client identifier
Provide the member client identifier that you use to link all accounts the member holds within your organisation. This is not the member account number. A client identifier could be, for example, a ‘customer number’ that may be used to link different member accounts held by one person.
So that we can match found and transferred members to original lost records, the lodgment must include the same client identifier as the original lost member record. If the member record cannot be matched, it may result in records being duplicated or the member not being removed from the LM .
If you don’t have a member client identifier, leave this field blank.
Question 39*
Date account was opened
Provide the date that contributions began to be paid into the account for, or by, your member. Use the format DD/MM /YYYY.
If you don’t know the date the account was opened, provide as much detail as your records permit. For example, if you only know a year (such as 1956) complete this by reporting the date in the format 00/00/1956.
Question 40
Previous provider’s name
Provide the previous provider name if your records show that the member has transferred from a different provider.
Question 41*
Member account balance
Provide the value of your member’s account.
This must be supplied in cents – for example, $12,345.67 would be reported as 0001234567.
Do not report lost member data for members with zero or negative account balances.
Question 42*
Money status
Place an X in the applicable box.
This information is used to identify where a member’s super is held. This field should only be completed when the member status is ‘transferred’
You must place an X in the first box if a lost member has not been transferred to another super provider with the member status of ‘transferred’.
Question 43
Beneficiary 1 details
Provide the full name of the first recorded beneficiary for your member’s account.
Don’t include the title of the beneficiary, only their name.
Question 44
Beneficiary 2 details
Provide the full name of the second recorded beneficiary for your member’s account.
Don’t include the title of the beneficiary, only their name.
When there are more than two beneficiaries, provide details of the beneficiaries entitled to the greatest percentage of benefit upon the death of the member.
Question 45
Other reference
Provide any additional reference number for your member other than their account number or client identifier – for example, their employee, payroll, union or Australian government service number.
Section F: Employer details
Employer 1
Question 46
Trading name
Provide the full trading name of your member’s last known main employer.
Question 47
Business name
Provide the full registered business name of your member’s last known main employer.
Question 48
Address
Provide the full business address of your member’s last known main employer.
Question 49
Employment start date
Provide the date that your member started working for their last known main employer. Use the format DD/MM /YYYY.
Question 50
Employment end date
Provide the date that your member ceased working for their last known main employer. Use the format DD/MM /YYYY.
Employer 2
Question 51
Trading name
Provide the full trading name of your member’s previous employer.
Question 52
Address
Provide the full business address of your member’s previous employer.
Question 53
Employment start date
Provide the date that your member started working for their previous employer. Use the format DD/MM /YYYY.
Section G: Declaration
Read the declaration. If it is correct, print your full name then sign and date the declaration.
Before you sign this LMS, check you have provided complete and accurate information. The statement will be returned to you if it is not signed.
Send your completed LMS to us at:
Australian Taxation Office
PO Box 3578
ALBURY NSW 2640
You must keep records of your reporting of lost members for five years after whichever of the following occurs last:
- the date the reports were prepared
- the date the completion of the transaction or acts to which those records relate.