Commonwealth: Superannuation (Unclaimed Money and Lost Members) Act 1999 (Cth)

Superannuation (Unclaimed Money and Lost Members) Act 1999 No. 127, 1999 Compilation No. 42 Compilation date: 28 September 2022 Includes amendments up to: Act No. 127, 2021 Registered: 4 October 2022 This compilation includes commenced amendments made by Act No. 112, 2020 About this compilation This compilation This is a compilation of the Superannuation (Unclaimed Money and Lost Members) Act 1999 that shows the text of the law as amended and in force on 28 September 2022 (the compilation date). The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law. Uncommenced amendments The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law. Application, saving and transitional provisions for provisions and amendments If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes. Editorial changes For more information about any editorial changes made in this compilation, see the endnotes. Modifications If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law. Self‑repealing provisions If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes. Contents Part 1—Preliminary 1 Short title 2 Commencement 3 Application 4 Act to bind Crown 5 Extension to Territories 6 Objects of Act 7 Outline of Act Part 2—Interpretation 8 Definitions 9 Accrual of benefits in defined benefits superannuation schemes 10 Meaning of eligibility age Part 3—Payment of unclaimed money to the Commissioner Division 1—Preliminary 11 Object of Part 12 Meaning of unclaimed money—general meaning 13 Superannuation provider must make reasonable efforts to contact the member or to ensure that a benefit is received 14 Meaning of unclaimed money—deceased member 15 Superannuation provider must make reasonable efforts to ensure that the person receives the benefit 15A Setting dates for statements and payments Division 2—Statement of unclaimed money 16 Statement of unclaimed money 16A Error or omission in statement Division 3—Payment of unclaimed money 17 Payment of unclaimed money 17A Payments of unclaimed money—late payments Division 4—Various rules for special cases 18 State or Territory public sector superannuation schemes 18AA Prescribed public sector superannuation schemes 18A Refund of overpayment made by superannuation provider 18B Commissioner may recover overpayment 18C Superannuation provider to return payment from Commissioner that cannot be credited Part 3AA—Register of unclaimed money 19 Register of unclaimed money 20 Commissioner may give information to State and Territory authorities Part 3A—Payment of unclaimed superannuation of former temporary residents Division 1—Preliminary 20A Simplified outline 20AA Meaning of former temporary resident 20B Setting dates for statements and payments Division 2—Notices to superannuation providers about certain persons 20C Commissioner must give notices about certain former temporary residents Division 3—Effects of notice being given to superannuation provider 20D Application 20E Superannuation provider must give statement to Commissioner by scheduled statement day 20F Superannuation provider must pay Commissioner unclaimed superannuation 20G Effect of payment by superannuation provider Division 4—Payment by Commissioner 20H Payment by Commissioner in respect of person for whom an amount has been paid to Commissioner Division 5—Various rules for special cases 20J Revoking Commissioner's notice to superannuation provider about person 20JA Prescribed public sector superannuation schemes 20K Refund of overpayment made by superannuation provider 20L Commissioner may recover overpayment under section 20H 20M Superannuation provider to return payment from Commissioner that cannot be credited Division 6—Administration 20N Disclosure of migration and citizenship information 20P Review of Commissioner's notices and decisions Part 3B—Payment of low balances in inactive accounts to the Commissioner Division 1—Preliminary 20Q Object of Part 20QA Meaning of inactive low‑balance account, inactive low‑balance member and inactive low‑balance product Division 2—Statements on inactive low‑balance accounts 20QB Statements on inactive low‑balance accounts 20QC Error or omission in statement Division 3—Payment in respect of inactive low‑balance accounts 20QD Payment in respect of inactive low‑balance accounts 20QE Payment in respect of inactive low‑balance accounts—late payments 20QF Payment by Commissioner in respect of person for whom an amount has been paid to Commissioner Division 4—Various rules for special cases 20QG State or Territory public sector superannuation schemes 20QH Prescribed public sector superannuation schemes 20QJ Refund of overpayment made by superannuation provider 20QK Commissioner may recover overpayment 20QL Superannuation provider to return payment from Commissioner that cannot be credited 20QM Compensation for acquisition of property Part 3C—Payment of balances in accounts of eligible rollover funds to the Commissioner Division 1—Preliminary 21 Object of Part Division 2—Statements on accounts of eligible rollover funds 21A Statements on accounts of eligible rollover funds 21B Errors or omissions in statements Division 3—Payments in respect of accounts of eligible rollover funds 21C Payments in respect of accounts of eligible rollover funds 21D Late payments 21E Payments by Commissioner in respect of persons for whom amounts have been paid to Commissioner Division 4—Various rules for special cases 21F Refund of overpayment made by superannuation provider 21G Commissioner may recover overpayment 21H Superannuation provider to return payment from Commissioner that cannot be credited Part 3D—Payment of other amounts to the Commissioner Division 1—Payments by superannuation providers 22 Superannuation provider may pay amounts to Commissioner 22A Errors or omissions in statements Division 2—Payments by Commissioner 22B Payments by Commissioner in respect of persons for whom amounts have been paid to Commissioner 22C Refund of overpayment made by superannuation provider Division 3—Various rules for special cases 22D Prescribed public sector superannuation schemes 22E Commissioner may recover overpayment 22F Superannuation provider to return payment from Commissioner that cannot be credited Part 4—Register of lost members 23 Register of lost members 24 Commissioner may give information to State or Territory authorities Part 4A—Payment of lost member accounts to the Commissioner Division 1—Preliminary 24A Object of Part 24B Meaning of lost member account Division 2—Statement of lost member accounts 24C Statement of lost member accounts 24D Error or omission in statement Division 3—Payment in respect of lost member accounts 24E Payment in respect of lost member accounts 24F Payment in respect of lost member accounts—late payments 24G Payment by Commissioner in respect of person for whom an amount has been paid to Commissioner Division 4—Various rules for special cases 24H State or Territory public sector superannuation schemes 24HA Prescribed public sector superannuation schemes 24J Refund of overpayment made by superannuation provider 24K Commissioner may recover overpayment 24L Superannuation provider to return payment from Commissioner that cannot be credited 24M Compensation for acquisition of property Part 4B—Reunification of superannuation balances Division 1—Preliminary 24N Object of this Part Division 2—Transferring balances to an active account 24NA Transferring balances to an active account 24NAA Commissioner may recover overpayment 24NB Superannuation provider to return payment from Commissioner that cannot be credited Part 5—Tax file numbers 25 Forms etc. may require tax file number 25A Notices under section 20C may include tax file numbers 26 Provision of tax file numbers by trustees of regulated exempt public sector superannuation schemes 27 Registers may contain tax file numbers 28 Use of tax file numbers 29 Requesting tax file numbers 30 Quoting tax file numbers Part 7—Administration 40 General administration of Act 41 Annual report Part 8—Miscellaneous 42 Act not to operate so as to contravene Constitution 43 Application of the Criminal Code 44 Publication etc. of information in registers 48 Records to be kept and retained by superannuation provider 49 Money paid to Commissioner not held on trust 49AA Money paid to Commissioner that is a New Zealand‑sourced amount 49A Money transferred to State or Territory authorities 50 Regulations Endnotes Endnote 1—About the endnotes Endnote 2—Abbreviation key Endnote 3—Legislation history Endnote 4—Amendment history An Act to provide for a register of unclaimed money, a register of lost members for superannuation funds and certain payments relating to superannuation, and for related purposes Part 1—Preliminary 1 Short title This Act may be cited as the Superannuation (Unclaimed Money and Lost Members) Act 1999. 2 Commencement This Act commences on the day on which it receives the Royal Assent. 3 Application Part 3 does not apply in respect of the half‑year in which this Act receives the Royal Assent. 4 Act to bind Crown (1) This Act binds the Crown in right of the Commonwealth, of each of the States, of the Australian Capital Territory and of the Northern Territory. (2) Nothing in this Act permits the Crown to be prosecuted for an offence. 5 Extension to Territories This Act extends to all the external Territories. 6 Objects of Act The objects of this Act are to provide for: (a) the keeping of registers of details relating to: (i) unclaimed money; and (ii) certain amounts relating to superannuation of persons (former temporary residents) who used to be holders of temporary visas under the Migration Act 1958 and have left Australia; and (iia) certain amounts relating to inactive low‑balance accounts; and (iib) amounts relating to ERF low balance accounts; and (iic) certain amounts voluntarily paid to the Commissioner by superannuation providers; and (iii) certain amounts relating to superannuation of persons who used to be lost members; so that the money and amounts can be claimed by persons entitled to them; and (b) the keeping of a register of details relating to lost members, so that the benefits of lost members can be claimed by persons entitled to them; and (c) the matching of unclaimed money and persons entitled to it; and (d) the matching of benefits of lost members and persons entitled to them; and (da) the matching of benefits of inactive low‑balance account members and persons entitled to them; and (db) the matching of benefits of eligible rollover fund members and persons entitled to them; and (dc) the matching of amounts voluntarily paid to the Commissioner by superannuation providers and persons entitled to them; and (e) the payment to the Commissioner of: (i) unclaimed money; and (ii) certain amounts relating to superannuation of former temporary residents; and (iii) certain amounts relating to superannuation of lost members; and (iv) certain amounts relating to superannuation of inactive low‑balance account members; and (v) amounts relating to superannuation of eligible rollover fund members; and (vi) other amounts paid by superannuation providers on a voluntary basis; and (ea) the safekeeping of such money and amounts paid to the Commissioner until the Commissioner can pay the money and amounts to persons entitled to them; and (eb) the payment of: (i) unclaimed money; and (ii) certain amounts relating to superannuation of lost members; and (iii) certain amounts relating to superannuation of inactive low‑balance account members and (iv) amounts relating to superannuation of eligible rollover fund members; and (v) other amounts paid by superannuation providers on a voluntary basis; into funds in which the member is active; and (f) the co‑ordination of the collection of unclaimed money between the Commonwealth, States and Territories; and (g) the co‑ordination of the matching of unclaimed money and persons entitled to it between the Commonwealth, States and Territories. 7 Outline of Act The following is a simplified outline of this Act. Unclaimed money register At the times determined by the Commissioner, superannuation providers must give the Commissioner of Taxation details relating to any unclaimed money they hold in respect of members who have reached the eligibility age or who have died. Unclaimed money is money in an inactive account which the superannuation provider is unable to ensure is received by a person entitled to receive it. Superannuation providers must pay to the Commissioner of Taxation any unclaimed money they hold. Later, the Commissioner must, if satisfied that it is possible to do so, pay the amount he or she has received in respect of a person to: (a) the person; or (b) to a fund identified by the person; or (ba) to a KiwiSaver scheme provider identified by the person; or (c) if the person has died—to the person's death beneficiaries or legal personal representative. If a State or Territory law regulates unclaimed money in a way consistent with this Act, superannuation providers that are trustees of public sector superannuation schemes may give details relating to the money, and pay the money, to the relevant State or Territory authority instead of paying it to the Commissioner of Taxation. The Commissioner of Taxation may publish, or make available, details relating to unclaimed money in respect of members who have reached the eligibility age or who have died. 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. The superannuation provider must give the Commissioner a statement and pay the Commissioner the amount that would be payable to the member if the member had requested payment in connection with leaving Australia (subject to reductions for amounts paid or payable from the fund in respect of the member). If the Commissioner is satisfied the Commissioner has received a payment under this Act for such a member, the Commissioner must pay the amount received (and interest, in some cases) to: (a) the member; or (b) a fund identified by the member; or (c) a KiwiSaver scheme provider identified by the member; or (d) if the member has died—the member's death beneficiaries or legal personal representative. The Commissioner of Taxation may publish, or make available, details relating to amounts paid to the Commissioner in respect of such members. Lost members register The Commissioner of Taxation may publish, or make available, details relating to lost members. Superannuation of lost members At the times determined by the Commissioner, superannuation providers must give the Commissioner of Taxation details relating to: (a) small accounts of lost members; and (b) inactive accounts of unidentifiable lost members. Superannuation providers must pay to the Commissioner of Taxation the value of any such accounts. Later, the Commissioner must, if satisfied that it is possible to do so, pay an amount the Commissioner has received in respect of a person: (a) to a fund identified by the person; or (b) to a KiwiSaver scheme provider identified by the person; or (c) if the person has reached eligibility age or the amount is less than $200—to the person; or (d) if the person has died—to the person's death beneficiaries or legal personal representative. Superannuation of inactive low‑balance members At times determined by the Commissioner, superannuation providers must give the Commissioner of Taxation details relating to inactive low‑balance accounts. Superannuation providers must pay to the Commissioner of Taxation the value of any such accounts. Later, the Commissioner must, if satisfied that it is possible to do so, pay an amount the Commissioner has received in respect of a person: (a) to a fund identified by the person; or (b) to a KiwiSaver scheme provider identified by the person; or (c) if the person has reached eligibility age or the amount is less than $200—to the person; or (d) if the person has died—to the person's death beneficiaries or legal personal representative. Superannuation of eligible rollover fund members Superannuation providers who are trustees of eligible rollover funds must, by 30 June 2021 and 31 January 2022, give the Commissioner of Taxation details relating to accounts of those funds. Superannuation providers must pay to the Commissioner of Taxation the value of any such accounts. Payments must be made by 30 June 2021 (for accounts that had balances of less than $6,000 on 1 June 2021) and 31 January 2022 (for all other accounts). Later, the Commissioner must, if satisfied that it is possible to do so, pay an amount the Commissioner has received in respect of a person: (a) to a fund identified by the person; or (b) to a KiwiSaver scheme provider identified by the person; or (c) if the person has reached eligibility age or the amount is less than $200—to the person; or (d) if the person has died—to the person's death beneficiaries or legal personal representative. Voluntary payments by superannuation providers A superannuation provider may pay to the Commissioner of Taxation any amount it holds on behalf of a member, former member or non‑member spouse if it reasonably believes paying the amount to the Commissioner is in the best interests of the member, former member or non‑member spouse. Later, the Commissioner must, if satisfied that it is possible to do so, pay an amount the Commissioner has received in respect of a person: (a) to a fund identified by the person; or (b) to a KiwiSaver scheme provider identified by the person; or (c) if the person has reached eligibility age or the amount is less than $200—to the person; or (d) if the person has died—to the person's death beneficiaries or legal personal representative. Reunification of amounts held by the Commissioner If, having taken the steps required in relation to unclaimed amounts, amounts held by the Commissioner for lost members, inactive low‑balance members or eligible rollover fund members or amounts paid by superannuation providers on a voluntary basis, the Commissioner still holds an amount, the Commissioner must pay that amount to a fund in which the person for whom the Commissioner holds the amount is active, or in accordance with the regulations. Prescribed public sector superannuation schemes The trustees of certain public sector superannuation schemes may comply with this Act in the same way as superannuation providers. Part 2—Interpretation 8 Definitions In this Act, unless the contrary intention applies: account, in a fund that is an RSA, means: (a) if the RSA is an account—that account; or (b) if the RSA is a policy (within the meaning of the RSA Act)—that policy. accrue, in relation to a benefit for a member of a defined benefits superannuation scheme, has the meaning given by section 9. ADI (authorised deposit‑taking institution) means a body corporate that is an ADI for the purposes of the Banking Act 1959. annuity has the same meaning as in the SIS Act. approved deposit fund has the same meaning as in the SIS Act. approved form has the meaning given by section 388‑50 in Schedule 1 to the Taxation Administration Act 1953. choice product has the same meaning as in the SIS Act. Commissioner means the Commissioner of Taxation. Commonwealth public sector superannuation scheme means a scheme for the payment of superannuation, retirement or death benefits, where the scheme is established: (a) by or under a law of the Commonwealth; or (b) under the authority of: (i) the Commonwealth; or (ii) a municipal corporation, another local governing body or a public authority constituted by or under a law of the Commonwealth. contribution includes a deposit into an account held at an ADI or a prescribed financial institution and a payment of a premium to a life insurance company. data processing device means any article or material (for example, a disk) from which information is capable of being reproduced with or without the aid of any other article or device. defined benefit member means a member entitled, on retirement or termination of his or her employment, to be paid a benefit defined, wholly or in part, by reference to either or both of the following: (a) the amount of: (i) the member's salary at a particular date, being the date of the termination of the member's employment or of the member's retirement on an earlier date; or (ii) the member's salary averaged over a period before retirement; (b) a stated amount. defined benefits superannuation scheme means: (a) a public sector superannuation scheme that: (i) is a regulated superannuation fund or an exempt public sector superannuation scheme; and (ii) has at least one defined benefit member; or (b) a regulated superannuation fund (other than a public sector superannuation scheme): (i) that has at least one defined benefit member; and (ii) some or all of the contributions to which are not allocated to any individual member but are paid into and accumulated in the fund in the form of an aggregate amount. eligibility age has the meaning given by section 10. eligible rollover fund has the same meaning as in the SIS Act. eligible rollover fund member has the meaning given by section 21A. eligible service period has the same meaning as in Subdivision AA of Division 2 of Part III of the Income Tax Assessment Act 1936. engage in conduct means: (a) do an act; or (b) omit to perform an act. ERF low balance account has the meaning given by subsection 21A(1). exempt public sector superannuation scheme has the same meaning as in section 10 of the SIS Act. financial sector supervisory agency has the same meaning as in section 3 of the Australian Prudential Regulation Authority Act 1998. former temporary resident has the meaning given by section 20AA. fund means: (a) a regulated superannuation fund; or (b) an approved deposit fund; or (c) an RSA. general interest charge means the charge worked out under Part IIA of the Taxation Administration Act 1953. governing rules: (a) in relation to a fund (other than an RSA), scheme or trust—means any trust instrument, other document or legislation, or combination of them, governing the establishment and operation of the fund, scheme or trust; and (b) in relation to a fund that is an RSA—means the terms and conditions of the RSA. half‑year means a period of 6 months ending on 30 June or 31 December. holder has the same meaning as in the RSA Act. inactive low‑balance account: see subsections 20QA(1) and (1A). inactive low‑balance member has the meaning given by subsection 20QA(2). inactive low‑balance product has the meaning given by subsection 20QA(3). KiwiSaver scheme has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. KiwiSaver scheme provider has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. leave Australia has the same meaning as in the Migration Act 1958. legal personal representative of a person who has died means an executor or administrator of the person's estate. life insurance company means: (a) a body corporate registered under section 21 of the Life Insurance Act 1995; or (b) a public authority: (i) that is constituted by a law of a State or Territory; and (ii) that carries on life insurance business within the meaning of section 11 of that Act. lost member means a member of a fund who is: (a) a lost RSA holder within the meaning of the Retirement Savings Accounts Regulations 1997; or (b) a lost member within the meaning of the Superannuation Industry (Supervision) Regulations 1994. lost member account has the meaning given by section 24B. member means: (a) a member of a superannuation fund; or (b) a depositor with an approved deposit fund; or (c) a holder of an RSA. MySuper product has the same meaning as in the SIS Act. New Zealand eligibility age means the age specified in subsection 7(1) of the New Zealand Superannuation and Retirement Income Act 2001 of New Zealand as amended from time to time. New Zealand‑sourced amount has the meaning given by the regulations mentioned in section 312‑5 of the Income Tax Assessment Act 1997. non‑member spouse means a non‑member spouse within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975. payment split means a payment split within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975. pension has the same meaning as in the SIS Act. premises includes: (a) a structure, building, aircraft, vehicle or vessel; and (b) any land or place (whether enclosed or built on or not); and (c) a part of a structure, building, aircraft, vehicle or vessel or of such a place. premium means a premium in respect of a policy (within the meaning of the Life Insurance Act 1995) and includes an instalment of premium. prescribed financial institution means a body prescribed by the regulations for the purposes of this definition. produce includes permit access to. public sector superannuation scheme has the same meaning as in the SIS Act. regulated exempt public sector superannuation scheme has the same meaning as in Part 25A of the SIS Act. regulated superannuation fund has the same meaning as in the SIS Act. RSA has the same meaning as in the RSA Act. RSA Act means the Retirement Savings Accounts Act 1997. RSA provider has the same meaning as in the RSA Act. scheduled statement day has the meaning given by: (a) in relation to a statement required by Part 3, 3B or 4A—section 15A; and (b) in relation to a statement required by Part 3A—section 20B. self managed superannuation fund has the meaning given by section 17A of the SIS Act. SIS Act means the Superannuation Industry (Supervision) Act 1993. splittable payment means a splittable payment within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975. State or Territory authority means a State, a Territory, an authority of a State or an authority of a Territory. State or Territory public sector superannuation scheme has the meaning given by subsection 18(7). superannuation fund has the same meaning as in the SIS Act. superannuation interest means: (a) an interest in a superannuation fund; or (b) an interest in an approved deposit fund; or (c) an RSA. superannuation provider means: (a) the trustee of a regulated superannuation fund; or (b) the trustee of an approved deposit fund; or (c) an RSA provider. tax file number has the meaning given by section 202A of the Income Tax Assessment Act 1936. trustee has the same meaning as in the SIS Act. unclaimed money has the meaning given by sections 12 and 14. unclaimed money day has the meaning given by section 15A. unfunded public sector scheme has the meaning given by the Superannuation Guarantee (Administration) Act 1992. 9 Accrual of benefits in defined benefits superannuation schemes In this Act, a reference to an accrual of benefits in respect of a member of a defined benefits superannuation scheme does not include a reference to allocations of investment earnings or charging of costs. 10 Meaning of eligibility age (1) In this Act, eligibility age means: (a) in the case of a man—65 years or, if another age is prescribed by the regulations, the age so prescribed; or (b) in the case of a woman—60 years or, if another age is prescribed by the regulations, the age so prescribed. (2) In determining whether a member of a fund has reached eligibility age: (a) if the superannuation provider does not know whether the member is a man or a woman—the member is taken to be a man; and (b) if the superannuation provider does not know the member's date of birth—the superannuation provider may determine that the member: (i) attained a particular age on a particular date (if the superannuation provider reasonably believes that to be the case); or (ii) turned 18 on the day on which he or she first became a member of the fund; or (iii) turned 18 on the day on which the superannuation provider first received an amount in respect of him or her; or (iv) turned 18 at the start of his or her eligible service period. Duty to obtain date of birth and sex of member of fund (3) If a superannuation provider does not know the date of birth or sex of a member of a fund, the provider should make reasonable attempts to obtain that information. Duty to keep records of date of birth and sex of member of fund (4) If a superannuation provider knows the date of birth or sex of a member of a fund, the provider should keep records of that information. Part 3—Payment of unclaimed money to the Commissioner Division 1—Preliminary 11 Object of Part The object of this Part is to set out a procedure for dealing with unclaimed money in funds. Note: A fund includes an RSA (see the definition of fund in section 8). 12 Meaning of unclaimed money—general meaning (1) An amount payable to a member of a fund is taken to be unclaimed money if: (a) the member has reached the eligibility age; and (c) the superannuation provider has not received an amount in respect of the member (and, in the case of a defined benefits superannuation scheme, no benefit has accrued in respect of the member) within the last 2 years; and (d) after the end of a period of 5 years since the superannuation provider last had contact with the member, the provider has been unable to contact the member again after making reasonable efforts. (2) If: (a) a payment split applies to a splittable payment in respect of an interest that a person has as a member of a fund; and (b) as a result, the non‑member spouse (or his or her legal personal representative if he or she has died) is entitled to be paid an amount; and (c) after making reasonable efforts and after a reasonable period has passed, the superannuation provider concerned is unable to ensure that the non‑member spouse or his or her legal personal representative, as the case may be, receives the amount; then the amount payable is taken to be unclaimed money. 13 Superannuation provider must make reasonable efforts to contact the member or to ensure that a benefit is received (1) A superannuation provider for a fund must make reasonable efforts to contact a member of the fund if: (a) paragraphs 12(1)(a) and (c) are satisfied in relation to the member; and (b) 5 years have passed since the provider last had contact with the member. (1A) If paragraphs 12(2)(a) and (b) are satisfied, the superannuation provider must make reasonable efforts to ensure that the non‑member spouse or his or her legal personal representative, as the case may be, receives the amount. Offence (2) A superannuation provider commits an offence if the superannuation provider fails to comply with the obligation set out in subsection (1) or (1A). Penalty for contravention of this subsection: 100 penalty units. Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility. Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. 14 Meaning of unclaimed money—deceased member An amount payable in respect of a member of a fund is taken to be unclaimed money if: (a) the member has died; and (b) the superannuation provider determines that, under the governing rules of the fund or by operation of law, a benefit (other than a pension or annuity) is immediately payable in respect of the member; and (c) the superannuation provider has not received an amount in respect of the member (and, in the case of a defined benefits superannuation scheme, no benefit has accrued in respect of the member) within the last 2 years; and (d) after making reasonable efforts and after a reasonable period has passed, the superannuation provider is unable to ensure that the benefit is received by the person who is entitled to receive the benefit. Note: A superannuation provider will be unable to ensure that the person receives the benefit if, for example, the provider cannot find the person after making reasonable efforts to do so and after a reasonable period has passed. 15 Superannuation provider must make reasonable efforts to ensure that the person receives the benefit (1) If paragraphs 14(a), (b) and (c) are satisfied in relation to a member of a fund, the superannuation provider must make reasonable efforts to ensure that the person entitled to receive the benefit does receive the benefit. Offence (2) A superannuation provider commits an offence if the superannuation provider fails to comply with the obligation set out in subsection (1). Penalty for contravention of this subsection: 100 penalty units. Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility. Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. 15A Setting dates for statements and payments The Commissioner may, by legislative instrument, specify: (a) days as being unclaimed money days for the purposes of this Part and Parts 3B and 4A; and (b) for each unclaimed money day—a day (the scheduled statement day) by the end of which a statement required by this Part or Part 3B or 4A, in relation to the unclaimed money day, is to be given to the Commissioner. Division 2—Statement of unclaimed money 16 Statement of unclaimed money Superannuation provider must give statement to Commissioner (1) A superannuation provider must, for each unclaimed money day, give the Commissioner a statement, in the approved form, of information relevant to either or both of the following: (a) all unclaimed money as at the end of the day; (b) the administration of any of the following in connection with the unclaimed money: (i) this Part; (ii) the Superannuation (Departing Australia Superannuation Payments Tax) Act 2007; (iii) the Income Tax Assessment Act 1997, Part 3AA of this Act, and Chapters 2 and 4 in Schedule 1 to the Taxation Administration Act 1953, so far as they relate to this Part or the Superannuation (Departing Australia Superannuation Payments Tax) Act 2007. Note 1: Subsection (1) does not apply if the superannuation provider gives a statement, and makes a payment, to a State or Territory authority as provided for in section 18 (State or Territory public sector superannuation schemes). Note 2: The Taxation Administration Act 1953 provides for offences and administrative penalties if the statement required under subsection (1) includes false or misleading information: see sections 8K, 8M, 8N and 8R of that Act and Division 284 in Schedule 1 to that Act. Note 3: The approved form may also require the statement to include certain tax file numbers: see subsection 25(1) of this Act. (2) The statement is not required to contain information relevant to unclaimed money that ceases to be unclaimed money during the period that: (a) begins from the unclaimed money day; and (b) ends immediately before the day on which the statement is given to the Commissioner. (2A) If, at the end of the unclaimed money day: (a) there is no unclaimed money, the statement must say so; or (b) there is only unclaimed money that ceases to be unclaimed money during the period mentioned in subsection (2), the statement must say so. Note: If the fund is a regulated superannuation fund that has no more than 6 members, see subsection (2B). (2B) Subsection (1) does not apply if, at the end of the unclaimed money day: (a) the fund is a regulated superannuation fund that has no more than 6 members; and (b) either: (i) there is no unclaimed money; or (ii) there is only unclaimed money that ceases to be unclaimed money during the period mentioned in subsection (2). When statement must be given (3) The superannuation provider must give the Commissioner the statement by the end of the scheduled statement day for the unclaimed money day. Note 1: The Commissioner may defer the time for giving the statement: see section 388‑55 in Schedule 1 to the Taxation Administration Act 1953. Note 2: The Taxation Administration Act 1953 provides for offences and administrative penalties if the statement is not given when it must be: see sections 8C and 8E of that Act and Division 286 in Schedule 1 to that Act. Exceptions (7) This section does not apply to: (a) unclaimed money described in subsection 12(1) payable to a person identified in a notice the Commissioner has given the superannuation provider under section 20C; or (b) an amount payable to the Commissioner in respect of an eligible rollover fund member under section 21C. Note 1: Section 20E requires the superannuation provider to give the Commissioner a statement about the superannuation interest of a person identified in a notice given to the provider under section 20C (which is about notices identifying former temporary residents). Note 2: Section 21A requires the superannuation provider to give the Commissioner statements about eligible rollover fund accounts. 16A Error or omission in statement Scope (1) This section applies if: (a) a superannuation provider gives the Commissioner a statement under section 16; and (b) the superannuation provider becomes aware of a material error, or material omission, in any information in the statement. Superannuation provider must give information (2) The superannuation provider must, in the approved form, give the Commissioner the corrected or omitted information. (3) Information required by subsection (2) must be given no later than 30 days after the superannuation provider becomes aware of the error or omission. Note 1: The Commissioner may defer the time for giving the information: see section 388‑55 in Schedule 1 to the Taxation Administration Act 1953. Note 2: The Taxation Administration Act 1953 provides for offences and administrative penalties if the information is not given when it must be: see sections 8C and 8E of that Act and Division 286 in Schedule 1 to that Act. Division 3—Payment of unclaimed money 17 Payment of unclaimed money Provider must pay Commissioner (1) A superannuation provider must pay the Commissioner (for the Commonwealth) the amount, in relation to each unclaimed money day, worked out under subsection (1A). The amount is due and payable at the end of the scheduled statement day for the unclaimed money day. Note 1: Subsection (1) does not apply if the superannuation provider gives a statement, and makes a payment, to a State or Territory authority as provided for in section 18 (State or Territory public sector superannuation schemes). Note 2: The amount the superannuation provider must pay the Commissioner is a tax‑related liability for the purposes of the Taxation Administration Act 1953. Division 255 in Schedule 1 to that Act deals with payment and recovery of tax‑related liabilities. Division 284 in that Schedule provides for administrative penalties connected with such liabilities. Note 3: The Commissioner may defer the time at which the amount is due and payable: see section 255‑10 in Schedule 1 to the Taxation Administration Act 1953. Note 4: Section 18A provides for refunds of overpayments by the superannuation provider to the Commissioner. (1A) Work out the amount using the following formula: where: former unclaimed money means any of the unclaimed money that, between the unclaimed money day and the day on which the superannuation provider gives the statement in relation to the unclaimed money day to the Commissioner under subsection 16(1): (a) the superannuation provider pays to a person who is entitled to it; or (b) otherwise ceases to be unclaimed money (other than because the provider pays the money to the Commissioner under subsection (1)). (1B) Subsection (1) does not require the superannuation provider to pay the Commissioner: (a) an amount on account of unclaimed money described in subsection 12(1) payable to a person identified in a notice the Commissioner has given the provider under section 20C; or (b) an amount payable to the Commissioner in respect of an eligible rollover fund member under section 21C. Note: An amount mentioned in paragraph (1B)(a) is payable to the Commissioner under section 20F. Payment by Commissioner in respect of person for whom an amount has been paid to Commissioner (1C) Subsections (2) and (2AA) apply in relation to a person if: (a) a superannuation provider paid unclaimed money to the Commissioner under subsection (1) in respect of the person; and (b) the Commissioner is satisfied, on application in the approved form or on the Commissioner's own initiative, that it is possible for the Commissioner to pay the unclaimed money in accordance with subsection (2). (2) The Commissioner must pay the unclaimed money: (a) to a single fund if: (i) the person has not died; and (ii) the person directs the Commissioner to pay to the fund; and (iii) the fund is a complying superannuation plan (within the meaning of the Income Tax Assessment Act 1997); or (aa) to a single KiwiSaver scheme provider if: (i) the person has not died; and (ii) the person directs the Commissioner to pay to the KiwiSaver scheme provider; and (iii) the matters (if any) prescribed by the regulations are satisfied; or (b) in accordance with subsection (2AA) if: (i) the person has died; and (ii) the Commissioner is satisfied that, if the superannuation provider had not paid the unclaimed money to the Commissioner, the provider would have been required to pay an amount or amounts (death benefits) to one or more other persons (death beneficiaries) because of the deceased person's death; or (c) to the person's legal personal representative if the person has died but subparagraph (b)(ii) does not apply; or (d) in any other case—to the person. Note: Money for payments under subsection (2) is appropriated by section 16 of the Taxation Administration Act 1953. (2AAA) Despite paragraph (2)(a), the Commissioner must not pay the unclaimed money to a single fund if the unclaimed money includes a New Zealand‑sourced amount and either: (a) the fund is a self managed superannuation fund; or (b) the superannuation provider for the fund has not notified the Commissioner, in the approved form, that the fund accepts New Zealand‑sourced amounts. (2AA) In a case covered by paragraph (2)(b), the Commissioner must pay the unclaimed money under subsection (2) by paying to each death beneficiary the amount worked out using the following formula: Note: If there is only one death beneficiary, the whole of the unclaimed money is payable to that beneficiary. (2AAB) Despite paragraph (2)(d), the Commissioner must not pay the unclaimed money to the person if the unclaimed money includes a New Zealand‑sourced amount and the person has not reached the New Zealand eligibility age. (2AB) If: (a) the Commissioner makes a payment under subsection (2) on or after 1 July 2013 to a fund, a KiwiSaver scheme provider, a legal personal representative or a person; and (b) the payment is in accordance with paragraph (2)(a), (aa), (c) or (d); the Commissioner must also pay to the fund, KiwiSaver scheme provider, legal personal representative or person the amount of interest (if any) worked out in accordance with the regulations. Note: Money for payments under subsection (2AB) is appropriated by section 16 of the Taxation Administration Act 1953. (2AC) If: (a) the Commissioner makes a payment under subsection (2) on or after 1 July 2013 to a death beneficiary; and (b) the payment is in accordance with paragraph (2)(b); the Commissioner must also pay to the death beneficiary the amount of interest (if any) worked out in accordance with the regulations. Note: Money for payments under subsection (2AC) is appropriated by section 16 of the Taxation Administration Act 1953. (2AD) Regulations made for the purposes of subsection (2AB) or (2AC) may prescribe different rates for different periods over which the interest accrues. For this purpose, rate includes a nil rate. (2AE) Interest under subsection (2AB) or (2AC) does not accrue in relation to a period before 1 July 2013. (2A) Subsections (1C) to (2AA) do not apply to unclaimed money that is to be, is or has been taken into account in determining whether the Commissioner must make a payment under subsection 20H(2) or (3). Note: Subsections 20H(2) and (3) provide for payment by the Commissioner of amounts equal to amounts paid to the Commissioner under this section and subsection 20F(1) in respect of a person who is identified in a notice under section 20C or who used to be the holder of a temporary visa. Discharge of superannuation provider from liability (4) Upon payment to the Commissioner of an amount as required under this section, the superannuation provider is discharged from further liability in respect of that amount. 17A Payments of unclaimed money—late payments General interest charge on late payment (1) If any of the amount a superannuation provider must pay under subsection 17(1) remains unpaid after it is due and payable, the superannuation provider is liable to pay general interest charge on the unpaid amount for each day in the period that: (a) starts at the time it is due and payable; and (b) ends at the end of the last day on which either of the following remains unpaid: (i) the amount unpaid when it is due and payable; (ii) general interest charge on any of the amount. Offence of failing to make payment to Commissioner (2) A person commits an offence if: (a) the person is subject to a requirement under subsection 17(1); and (b) the person engages in conduct; and (c) the person's conduct breaches the requirement. Penalty for an offence against subsection (2): 100 penalty units. Division 4—Various rules for special cases 18 State or Territory public sector superannuation schemes (1) This section applies to a superannuation provider if: (a) the superannuation provider is the trustee of a State or Territory public sector superannuation scheme; and (b) a law of a State or Territory satisfies the requirements set out in subsections (4) and (5). (2) The superannuation provider does not have to comply with subsection 16(1) or 17(1) in relation to an unclaimed money day if the provider, in accordance with that law of a State or Territory: (a) gives to a State or Territory authority a statement that complies with items 1 and 2 of the table in subsection (4) in relation to the first half year that ends on or after the unclaimed money day; and (b) pays the amount worked out under item 3 of that table to the State or Territory authority. First requirement (4) The first requirement is that the law contains provisions with the effects set out in the following table: Provisions relating to first requirement Item Subject of provision Effect of provision 1 Preparing a statement At the end of each half‑year, a superannuation provider must prepare a statement (in a form approved by a State or Territory authority) of all unclaimed money that is held in the fund that is managed or provided by the superannuation provider. 2 Providing a statement The statement must be given to a State or Territory authority: (a) for a half‑year ending on 30 June in a calendar year—before 1 November in that calendar year; and (b) for a half‑year ending on 31 December in a calendar year—before 1 May in the following calendar year. 3 Payments When the statement is given, the superannuation provider must pay to the State or Territory authority an amount worked out in accordance with a formula corresponding to the formula in subsection 17(1), as in force just before the commencement of Schedule 5 to the Tax Laws Amendment (2009 Measures No. 1) Act 2009. 4 Register The State or Territory authority must keep a register that contains particulars of: (a) the unclaimed money paid to it by the superannuation provider; and (b) each member in respect of whom there is unclaimed money. Second requirement (5) The second requirement is that the law contains provisions: (a) corresponding to the provisions of this Act, as in force just before the commencement of Schedule 5 to the Tax Laws Amendment (2009 Measures No. 1) Act 2009, set out in the following table; and (b) with the effects set out in the table: Provisions relating to second requirement Item Provision Effect of corresponding provision 1 Subsection 16(2) Requires the statement to contain particulars relating to any unclaimed money paid after the end of the half‑year as are required by the form approved by the State or Territory authority 2 Subsection 16(4) Empowers the State or Territory authority to extend the period in which the statement must be lodged 3 Subsection 17(2) Requires the State or Territory authority to pay unclaimed money to a person in circumstances corresponding to those set out in that subsection 4 Subsection 17(3) Requires the State or Territory authority to refund amounts in circumstances corresponding to those set out in that subsection Discharge of superannuation provider from liability (6) Upon payment to the State or Territory authority of an amount as required under this section, the superannuation provider is discharged from further liability in respect of that amount. (7) In this section: State or Territory public sector superannuation scheme means a scheme for the payment of superannuation, retirement or death benefits, where the scheme is established: (a) by or under a law of a State or a law of a Territory; or (b) under the authority of: (i) the government of a State or Territory; or (ii) a municipal corporation, another local governing body or a public authority constituted by or under a law of a State or a law of a Territory. 18AA Prescribed public sector superannuation schemes (1) Sections 6, 10 to 12, 14, 16 to 17 and 18A to 18C and subsections 19(1) to (3), 24C(6), 24E(5) and 25(2) apply as if: (a) a public sector superannuation scheme that is: (i) prescribed for the purposes of this section; and (ii) not a fund; were a fund; and Note 1: The regulations may prescribe a scheme by reference to a class of schemes: see subsection 13(3) of the Legislation Act 2003. Note 2: The trustee of a State or Territory public sector superannuation scheme that is a fund must comply with this Part, subject to section 18. (b) the trustee of the scheme were the superannuation provider; and (c) a member of the scheme were a member of the fund. (2) Despite subsection (1), in the case of a State or Territory public sector superannuation scheme: (a) section 16 (Statement of unclaimed money): (i) permits, rather than requires, the trustee to give a statement to the Commissioner; and (ii) does not permit the trustee to give a statement to the Commissioner if the governing rules of the scheme prohibit the trustee from giving the statement to the Commissioner; and (b) section 17 (Payment of unclaimed money): (i) does not apply in relation to an unclaimed money day if the trustee does not give a statement in relation to the unclaimed money day to the Commissioner under subsection 16(1); and (ii) permits, rather than requires, the trustee to pay an amount to the Commissioner; and (iii) does not apply to an amount to the extent that the governing rules of the scheme prohibit the trustee from paying the amount to the Commissioner. 18A Refund of overpayment made by superannuation provider (1) This section applies if: (a) a superannuation provider for a fund (the first fund) has made a payment under subsection 17(1) in respect of a person; and (b) the Commissioner is satisfied that the amount paid exceeded the amount (if any) that was payable under that subsection in respect of the person. (2) The Commissioner must pay the excess: (a) to the superannuation provider; or (b) to a superannuation provider for another fund if the Commissioner is satisfied that: (i) the first fund no longer exists; and (ii) the other fund provides rights relating to the person equivalent to those provided by the first fund. Note: Money for payments under subsection (2) is appropriated by section 16 of the Taxation Administration Act 1953. 18B Commissioner may recover overpayment (1) This section applies if: (a) the Commissioner makes a payment in respect of a person under, or purportedly under, this Part (other than a payment to a KiwiSaver scheme provider); and (b) the amount paid exceeds the amount (if any) properly payable under this Part in respect of the person. (2) The Commissioner may recover all or part of the excess from a person (the debtor) described in subsection (3) as a debt due by the debtor to the Commonwealth if the conditions specified in subsection (4) are met. (3) The persons from whom the Commissioner may recover are as follows: (a) the person to whom the payment was made (whether the payment was made to the person in his or her own right or as the legal personal representative of someone else who had died); (b) the superannuation provider for the fund to which the payment was made; (c) if the payment, or an amount wholly or partly attributable to that payment, was transferred to another fund—the superannuation provider for that other fund. (4) The conditions for recovery are that: (a) the Commissioner gave the debtor written notice, as prescribed by the regulations, of the proposed recovery and the amount to be recovered; and (b) at least 28 days have passed since the notice was given; and (c) the amount recovered is not more than the amount specified in the notice. (5) Despite subsections (2) and (3), if the Commissioner gives a notice described in paragraph (4)(a) to a superannuation provider for a fund, and the fund does not hold an amount attributable to the payment, the Commissioner cannot recover from the superannuation provider. (6) The Commissioner may revoke a notice described in paragraph (4)(a). (7) The total of the amounts recovered from different debtors in relation to the same excess must not be more than the excess. (8) A notice described in paragraph (4)(a) is not a legislative instrument. 18C Superannuation provider to return payment from Commissioner that cannot be credited Scope (1) This section applies if: (a) a payment (the Commissioner's payment) is made to a fund under paragraph 17(2)(a) in accordance with a person's direction; and (b) the superannuation provider for the fund has not credited the payment to an account for the benefit of the person by the time (the repayment time) that is the end of the 28th day after the day on which the Commissioner's payment was made. Repayment (2) The superannuation provider is liable to repay the Commissioner's payment to the Commonwealth. The repayment is due and payable at the repayment time. Note: The amount the superannuation provider is liable to repay is a tax‑related liability for the purposes of the Taxation Administration Act 1953. Division 255 in Schedule 1 to that Act deals with payment and recovery of tax‑related liabilities. (3) The superannuation provider must give the Commissioner, in the approved form, information relating to the Commissioner's payment when repaying it. Note: The Taxation Administration Act 1953 provides for offences and administrative penalties if the form is not given when it must be or includes false or misleading information: see sections 8C, 8K and 8N of that Act and Divisions 284 and 286 in Schedule 1 to that Act. General interest charge (4) If any of the amount the superannuation provider is liable to repay under subsection (2) remains unpaid by the superannuation provider after the repayment time, the superannuation provider is liable to pay general interest charge on the unpaid amount for each day in the period that: (a) starts at the repayment time; and (b) ends at the end of the last day on which either of the following remains unpaid: (i) the amount unpaid at the repayment time; (ii) general interest charge on any of the amount. Part 3AA—Register of unclaimed money 19 Register of unclaimed money (1) The Commissioner must keep a register that contains particulars of: (a) unclaimed money paid by a superannuation provider to the Commissioner under Part 3; and (b) each person in respect of whom there is unclaimed money; and (c) amounts paid to the Commissioner under section 20F (unclaimed superannuation of former temporary residents); and (d) each person in respect of whom there is an amount referred to in paragraph (c) of this subsection; and (da) amounts paid to the Commissioner under section 20QD (amounts from inactive low‑balance accounts); and (db) each person in respect of whom there is an amount referred to in paragraph (da) of this subsection; and (dc) amounts paid to the Commissioner under section 21C (amounts from eligible rollover funds); and (dd) each person in respect of whom there is an amount referred to in paragraph (dc) of this subsection; and (de) amounts paid to the Commissioner under section 22 (other amounts paid by superannuation providers); and (df) each person in respect of whom there is an amount referred to in paragraph (de) of this subsection; and (e) amounts paid to the Commissioner under section 24E (lost member accounts); and (f) each person in respect of whom there is an amount referred to in paragraph (e) of this subsection. Note: The register may contain a person's tax file number (see section 27). (2) The register may also contain information: (a) originally contained in registers referred to in item 4 of the table in subsection 18(4), that are kept by State or Territory authorities; and (b) given to the Commissioner by those authorities. (3) The register may also contain other information given to the Commissioner that is of the type contained in the register. (4) The register may also contain the following: (a) information relating to members of a regulated exempt public sector superannuation scheme; (b) particulars that, if the scheme were a fund, would be particulars of unclaimed money in respect of the scheme; (c) information given to the Commissioner by the trustee of the scheme. (5) A trustee of a regulated exempt public sector superannuation scheme may, in the approved form, give the information referred to in paragraph (4)(c) to the Commissioner. Note: The approved form may permit the trustee to set out: (a) the tax file number of the scheme; and (b) the tax file number of any member of the scheme who has quoted his or her tax file number to the trustee. See subsection 26(1). 20 Commissioner may give information to State and Territory authorities The Commissioner may give information contained in the register referred to in section 19 to a State or Territory authority if the State or Territory concerned has a law satisfying the requirements of subsections 18(4) and (5). Part 3A—Payment of unclaimed superannuation of former temporary residents Division 1—Preliminary 20A Simplified outline The following is a simplified outline of this Part: The Commissioner must give the superannuation provider for a fund a notice if the Commissioner is satisfied that a former temporary resident has a superannuation interest in the fund. If the Commissioner gives such a notice, the superannuation provider must: (a) give the Commissioner a statement about the interest by the next date set for the purpose by the Commissioner; and (b) pay the Commissioner the amount that would have been payable from the fund to the person if the person had requested payment in connection with his or her departure from Australia, reduced by amounts already payable in respect of the person. On payment, the superannuation provider ceases to be liable for the amount paid. The person can claim the amount (and interest, in some cases) from the Commissioner. 20AA Meaning of former temporary resident (1) In this Act: former temporary resident: a person is a former temporary resident if: (a) before, on or after the commencement of this section, the person: (i) was, under the Migration Act 1958, the holder of a temporary visa, except a visa prescribed under subsection (2) of this section, that has ceased to be in effect; and (ii) left Australia after starting to be the holder of the visa (whether the visa ceased to be in effect before, when or after the person left); and (b) at least 6 months have passed since the later of the following events (or either of them if they occurred at the same time): (i) the visa ceased to be in effect; (ii) the person left Australia; and (c) the person: (i) is not, under that Act, the holder of a temporary visa or permanent visa; and (ii) is neither an Australian citizen nor a New Zealand citizen; and (iii) has not made a valid application for a permanent visa that has not been finally determined under that Act. (2) The regulations may prescribe a visa for the purposes of subparagraph (a)(i) of the definition of former temporary resident in subsection (1). Note: The regulations may prescribe a visa by reference to a class of visas: see subsection 13(3) of the Legislation Act 2003. 20B Setting dates for statements and payments The Commissioner may, by legislative instrument, specify days (scheduled statement days) by the end of which statements required by this Part are to be given to the Commissioner. Division 2—Notices to superannuation providers about certain persons 20C Commissioner must give notices about certain former temporary residents (1) The Commissioner must give a superannuation provider for a fund a written notice if the Commissioner is satisfied that: (a) there are reasonable grounds for believing that a particular person has a superannuation interest in the fund; and (b) the person is a former temporary resident. (2) The notice must: (a) identify the person; and (b) include the information (if any) prescribed by the regulations for the purposes of this paragraph. Note: The notice may contain the tax file number of the person and of the fund: see section 25A. (3) Subsection (1) does not apply if: (a) the superannuation provider is: (i) the trustee of a State or Territory public sector superannuation scheme; or (ii) the superannuation provider for an unfunded public sector scheme; and (b) the scheme is not prescribed for the purposes of section 20JA. (4) A notice under subsection (1) cannot be amended. Note: Section 20J deals with revocation of a notice given under this section. (5) A notice under subsection (1) is not a legislative instrument. Division 3—Effects of notice being given to superannuation provider 20D Application This Division applies if the Commissioner gives a