Tax Laws Amendment (2009 Measures No. 1) Act 2009 (27 of 2009)
Schedule 2 Unclaimed superannuation money
Part 1 Amendment of the Superannuation (Unclaimed Money and Lost Members) Act 1999
3 Section 7 (simplified outline)
Omit:
Superannuation of persons who used to hold temporary visas
The Commissioner of Taxation must give the superannuation provider for a fund a notice identifying a member of the fund if satisfied that the member used to be the holder of a temporary visa, has left Australia and is not an Australian or New Zealand citizen or the holder of a visa.
substitute:
Superannuation of former temporary residents
The Commissioner of Taxation must give the superannuation provider for a fund a notice identifying a member of the fund if satisfied that the member is a former temporary resident.