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19 Nov 12 Changes to unclaimed superannuation money reporting requirements

The ATO advises that, from 26 November 2012, a new version of the Unclaimed superannuation money (USM) statement electronic reporting specification and approved paper form (NAT 71864 and NAT 71864A) will come into effect.

The USM statement is used to report unclaimed super money, including former temporary resident unclaimed super money. The statement can only be lodged through the electronic commerce interface using the electronic reporting specifications or via the approved paper form.

From 26 November 2012, only version 5.0.0 of the electronic reporting specification will be accepted through the electronic commerce interface channel. The old version (v4.1) will no longer be accepted after 5.00pm EDT 23 November 2012.

No USM lodgments should be made over the weekend of 24-25 November 2012.

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