On Aug. 17, AST Tax began issuing section 20C former-resident super notices.
AST Tax informed super funds that it is issuing Section 20C notices, identifying super fund members who are former temporary residents with unclaimed super, for the period of Jan. 1, 2026 to Jun. 30, 2026 with a due date of Oct. 31, 2026.
Delays in lodgment or payment reporting with exceptional reason must have a deferral request lodged with AST Tax for consideration via the super enquiry service.
This must be done prior to lodging any other unclaimed super money statements for that period.
Trustees who think one of their members has been incorrectly identified as a former temporary resident must lodge a revocation request with all relevant information.
AST Tax shall review the matter and revoke the notice, if appropriate.
