About this form
This is information about the form and instructions for superannuation providers and suppliers advising that the fund has no members with unclaimed superannuation money (NAT 73231, PDF 240KB)This link will download a file accounts to report.
If you are a superannuation provider or an authorised superannuation supplier who doesn't hold unclaimed superannuation money at the end of the unclaimed money day, you need to send us an unclaimed superannuation money non-lodgment advice by the relevant scheduled statement day.
However, this reporting obligation doesn't apply to you if you are:
- a regulated superannuation fund with no more than 6 members
- a state or territory public sector superannuation scheme that reports and pays, by law, unclaimed superannuation money to your relevant state or territory authority
- reporting on former temporary resident members in response to a section 20C request notice - you must report former temporary resident members identified in a notice using an unclaimed superannuation money statement.
Former temporary residents
An Unclaimed superannuation money non-lodgment advice can't be used to report former temporary residents in response to a notification from us. You will need to lodge an unclaimed superannuation money statement (NAT 71864) for former temporary residents (even if their account balance is zero). If you require information about how to report unclaimed money electronically see unclaimed superannuation money statement.
If you have already lodged a statement to report former temporary residents in response to a notification and have no other unclaimed super accounts, including small and insoluble lost member accounts, at the end of the unclaimed money day, you must still lodge an Unclaimed superannuation money non-lodgment advice.
Who should complete this form
You should complete this advice if you are a super provider or an authorised super supplier who at the end of the relevant unclaimed money day:
- has no unclaimed super member accounts to report and does have small or insoluble lost member accounts to report
- has no small or insoluble lost member accounts to report but does have unclaimed super member accounts to report
- has no unclaimed superannuation money and no small or insoluble lost member accounts to report.
Who shouldn't complete this form
You are not required to lodge an Unclaimed superannuation non-lodgment advice if you are:
- a regulated super fund with no more than 6 members
- a state or territory public sector super scheme that reports and pays by law unclaimed superannuation money to your relevant state or territory authority.
When you should complete this form
You must report unclaimed superannuation money accounts you hold as at the end of an unclaimed money day. The last day of an unclaimed money period is known as the unclaimed money day. If you don't hold any unclaimed superannuation money on that date, you must submit this form by the end of the corresponding scheduled statement day. The unclaimed money day provided must directly correspond to a scheduled statement day.
Unclaimed money and scheduled statement days
|
Unclaimed money day |
Scheduled statement day |
|---|---|
|
30 June |
31 October of the same year |
|
31 December |
30 April of the following year |
How to obtain this form
A non-lodgment advice for unclaimed superannuation money can be obtained either:
- by downloading the USM non-lodgment advice template (XLSX, 23.7KB)This link will download a file
- by using Online services for business to lodge USM templates
- by paper you can download this form in PDF – download Unclaimed superannuation money non-lodgment advice (NAT 73231, PDF, 240KB)This link will download a file.
How to complete this form
Section A: Supplier details
Complete this section if you are the supplier of the information and authorised to act on behalf of the super provider – for example, if you are:
- a tax agent
- an accountant
- a super administrator
- the provider, including
- a super fund
- an approved deposit fund
- a retirement savings account provider.
If you are the provider and don’t have a separate supplier to provide details on your behalf, you must complete section A and section B, even if the details are the same.
Question 1
Australian business number (ABN)
Provide your ABN.
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.
If this is the same as the street address, write ‘as above’.
Question 5
Contact details
Provide details of a nominated person who may be contacted on behalf of the provider if we have any questions about the information on this non-lodgment advice.
Question 6
Reference
Provide a reference that you will find useful in identifying this non-lodgment advice if we need to contact you about information supplied in it.
Section B: Provider details
Provide details of the provider of the unclaimed superannuation money or former temporary resident accounts.
Question 7
Tax file number (TFN)
Provide the provider’s TFN.
Question 8
ABN
Provide the provider’s ABN.
Question 9
Name
Provide the provider’s current full name.
Question 10
Previous name
Provide the previous full name of the provider.
Only provide this if the name of the provider has changed since their last super lodgment was submitted – for example:
- a member contributions statement
- a member exit statement
- an assessment variation advice
- a payment variation advice.
Question 11
Branch number
Provide the branch number if the provider making the report has more than one location.
Question 12
Street address
Provide the provider’s street address, not a post office box.
Question 13
Postal address
Provide the provider’s postal address.
If this is the same as the street address, write ‘as above’.
Question 14
Address for service of notices
Place an ‘X’ in the applicable box.
|
If an address is not indicated, we will send correspondence to the supplier. |
Question 15
Contact details
Provide details of a nominated person who may be contacted if we have any questions relating to information provided for this non-lodgment advice.
Question 16
Type of superannuation provider
Place an ‘X’ in the applicable box. Only one selection can be made.
Question 17
Reference
Provide a reference that you will find useful in identifying this non-lodgment advice if we need to contact you about information on it.
Section C: Form details
Question 18
Unclaimed money day
Provide the unclaimed money day. Report this date as either 30 June or 31 December of a past reporting period.
The unclaimed money day is the last day of an unclaimed money period. The schedule statement day is the date the statement is due.
Section D: Non-lodgment reason
Question 19 Reason for non-lodgment advice (NLA)
Place an ‘X’ in the box showing the reason you are lodging an NLA.
Valid reasons for lodging an NLA are:
- J – the fund has no unclaimed superannuation money to report but does have small or insoluble lost member accounts to report.
- K – the fund does have unclaimed superannuation money to report but has no small or insoluble lost member accounts to report.
- V – the fund has no unclaimed superannuation money and no small or insoluble lost member accounts to report.
- I – the fund has no inactive low-balance accounts.
Question 20
Is this your final advice?
Place an ‘X’ in the appropriate box.
Question 21
Reason for final advice
Place an ‘X’ in the appropriate box.
Section E: Declaration
Read the declaration. If it is correct, print your full name and position then sign and date the declaration.
Before you sign the Unclaimed superannuation money non-lodgment advice, check that you have provided complete and accurate information. The Unclaimed superannuation money non-lodgment advice will be returned to you if it is not signed.
Lodging your form
Lodge through Online services for business
If you use Online services for business to lodge your form, it is more secure and will be processed faster than if you lodge by mail.
Follow these steps to lodge through secure mail in Online services for business.
- Fill in the form.
- Save the completed form as a PDF or XLS to your computer.
- Log into Online services for business.
- Select Communication, then Secure Mail.
- Create a New message.
- Go to the Topic list and select Superannuation.
- Go to the Subject list and select Lodge USM adjustment Templates/non-Lodgment Advice.
- Attach the form and any attachments.
- Provide your contact details and complete the declaration.
- Select Send.
You will receive a receipt number once you've lodged your form.
Tracking your application progress
You can track the progress of your form in Online services for business, by selecting Your dealings from the Communication menu.
Lodge by mail
Send your completed Unclaimed superannuation money non-lodgment advice to us at:
Australian Taxation Office
Locked Bag 1936
ALBURY NSW 1936
Keep a copy of your completed form for your records.
More information
For more information see APRA-regulated funds.