Rule detail : 312095

AST Tax Super Fund Reporting Deadline

Published on: Sep 11, 2026

AST Tax reminded AST APRA-regulated superannuation funds to assess, report, and pay unclaimed super money (USM) and complete lost member reporting by Oct. 31, 2026.
Funds must report and pay unclaimed super monies, former temporary residents' unclaimed super, small and insoluble lost member accounts, and inactive low-balance accounts.
A fund with no USM, lost member accounts, or inactive low-balance accounts to report must lodge a non-lodgment advice with AST Tax.
Follows AST GVT Jan. 2022 updated unclaimed money and lost members law, #125991.
Document dated Sep. 7, 2026, received from AST Tax Sep. 8, summarized on Sep. 11.
Effectiveness
Funds must assess members' lost status between Dec. 31 and Apr. 30, reporting changes by Apr. 30.
They must reassess between Jun. 30 and Oct. 31, reporting further changes by Oct. 31.
In Oct. 2026, AST Tax guided on reporting and lodgment dates for funds, #315048.

Regulators

AST Tax

Entity Types

Fiduciary; Pension

Reference

PR QC108009, 9/7/2026

Functions

Compliance; Reporting; Unclaimed Property

Countries

Australia