{"id":"F2009L01210","name":"Temporary Residents' Superannuation Measure - Scheduled Statement Days 2009 year and onwards","slug":"temporary-residents-superannuation-measure-scheduled-statement-days-2009-year-and-onwards","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":122102,"registerId":"commonwealth-F2009L01210-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Temporary Residents' Superannuation Measure - Scheduled Statement Days 2009 year and onwards","content":"![](image.001.jpeg)\n\n---\n\nTemporary Residents' Superannuation Measure – Scheduled Statement Days 2009 year and onwards\n\n---\n\nI, Neil Olesen, Deputy Commissioner of Taxation, make the following Legislative Instrument regarding scheduled statement days for the lodgment of statements and the due date for payment of superannuation monies by superannuation providers in accordance with Part 3A of the Superannuation (Unclaimed Money and Lost Members) Act 1999. This is done in accordance with:\n\nSuperannuation (Unclaimed Money and Lost Members) Act 1999\n\nSection 20B\n\nCitation  \nThis instrument may be cited as 'Temporary Residents' Superannuation Measure – Scheduled Statement Days 2009 year and onwards'.\n\nApplication\n\nThis instrument applies to a superannuation provider who receives, from the Commissioner, a written notice issued under section 20C of the Superannuation (Unclaimed Money and Lost Members) Act 1999.\n\nIn this instrument, the term 'superannuation provider' has the same definition as in the Superannuation (Unclaimed Money and Lost Members) Act 1999.\n\nDates for lodgement of statements and payments by superannuation providers\n\nFor section 20B of the Superannuation (Unclaimed Money and Lost Members) Act 1999 the first scheduled statement shall be 15 June 2009, and each subsequent scheduled statement day shall be 31 October and 30 April.\n\n---\n\nDated this 25th March 2009  \n\nNeil Olesen  \nDeputy Commissioner of Taxation\n\n---","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument performs exactly the narrow, technical function it was designed for: setting specific calendar dates for reporting obligations. It has not expanded beyond its original purpose of establishing scheduled statement days under Part 3A of the parent Act."},"complexity_factors":["Very short document (approximately 250 words)","Only 1 defined term ('superannuation provider')","No cross-references to other legislation beyond the enabling Act","Simple conditional structure: applies only to providers who receive a specific ATO notice","No nested exceptions or complex logical operators","Single operational provision setting two dates"],"plain_english_summary":"This legislative instrument fixes reporting and payment dates—firstly 15 June 2009, then ongoing 31 October and 30 April—to require superannuation funds to lodge statements and transfer unclaimed super for temporary residents to the ATO. \n\nIt applies to super funds that receive an ATO notice and prevents unclaimed balances from languishing by ensuring the ATO holds them until former temporary residents reclaim their money."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not expand who is covered by the parent Act; it only prescribes the scheduled statement days for providers to lodge statements and pay monies after receiving a s20C notice (made under s20B). It changes timing mechanics but not the statutory coverage or substantive obligations set out in the Act."},"complexity_factors":["Narrow, prescriptive function: only sets three calendar dates (first 15 June 2009, then 31 October and 30 April) — low legal complexity.","Conditional application: applies only to superannuation providers who have received a written notice under section 20C of the Superannuation (Unclaimed Money and Lost Members) Act 1999 — scope depends on another statutory step.","Delegated instrument under section 20B: legal effect flows from and is limited by the parent Act (links to s20B and s20C), so interpretation requires reference to that Act.","Operational impacts: creates periodic payment and reporting timing that affects provider cashflow and administrative workload (compliance cost), though it does not create new substantive liabilities.","No discretionary criteria or exemptions in the instrument itself: dates are fixed, leaving limited administrative discretion in the instrument but requiring providers to manage timing."],"plain_english_summary":"This instrument fixes the scheduled statement days for lodgement of statements and payment of superannuation monies by superannuation providers who receive a written notice under section 20C of the Superannuation (Unclaimed Money and Lost Members) Act 1999: first 15 June 2009, thereafter 31 October and 30 April each year.\n\nIt therefore determines who must pay and when, creating a predictable compliance timetable while imposing recurring reporting and payment obligations that affect provider cashflow and administrative workload."}},"importantCases":[],"_links":{"self":"/api/acts/temporary-residents-superannuation-measure-scheduled-statement-days-2009-year-and-onwards","history":"/api/acts/temporary-residents-superannuation-measure-scheduled-statement-days-2009-year-and-onwards/history","analysis":"/api/acts/temporary-residents-superannuation-measure-scheduled-statement-days-2009-year-and-onwards/analysis","conflicts":"/api/acts/temporary-residents-superannuation-measure-scheduled-statement-days-2009-year-and-onwards/conflicts","importantCases":"/api/acts/temporary-residents-superannuation-measure-scheduled-statement-days-2009-year-and-onwards/important-cases","documents":"/api/acts/temporary-residents-superannuation-measure-scheduled-statement-days-2009-year-and-onwards/documents"}}