{"id":"F2009L04037","name":"Unclaimed Money Days and Scheduled Statement Days","slug":"unclaimed-money-days-and-scheduled-statement-days","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":81545,"registerId":"commonwealth-F2009L04037-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Unclaimed Money Days and Scheduled Statement Days","content":"![](image.001.jpeg)\n\n---\n\nUnclaimed Money Days and Scheduled Statement Days\n\n---\n\nI, Tim Dyce, Deputy Commissioner of Taxation, make the following Legislative Instrument regarding:\n\n-   unclaimed money days; and\n-   scheduled statement days\n\nso that superannuation providers can determine the unclaimed money of their members, the due date for lodging unclaimed money statements and the due date for paying unclaimed money in accordance with:\n\nSuperannuation (Unclaimed Money and Lost Members) Act 1999\n\nSection 15A\n\nCitation  \nThis instrument may be cited as ‘Unclaimed Money Days and Scheduled Statement Days'.\n\nApplication\n\nThis instrument applies to a ‘superannuation provider’ as defined in section 8 of the Superannuation (Unclaimed Money and Lost Members) Act 1999.\n\nUnclaimed money days\n\nFor section 15A of the Superannuation (Unclaimed Money and Lost Members) Act 1999 the unclaimed money days shall be:\n\n-   31 December, and\n-   30 June\n\nin each year.\n\nDates for lodgement of statements and payments by superannuation providers\n\nFor section 15A of the Superannuation (Unclaimed Money and Lost Members) Act 1999 the scheduled statement days shall be:\n\n-   for an unclaimed money day being 31 December of any year – 30 April of the following year, and\n-   for an unclaimed money day being 30 June of any year – 31 October of that year.\n\nDated this 16th day of October 2009  \n\nTim Dyce  \nDeputy Commissioner of Taxation","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This instrument maintains its original narrow scope. It was created specifically to set dates for unclaimed money reporting under section 15A of the Superannuation (Unclaimed Money and Lost Members) Act 1999, and it does exactly that without expansion into other areas of superannuation administration."},"complexity_factors":["Extremely short document (under 300 words)","Only 2 defined terms used (both reference external legislation rather than defining new concepts)","No cross-references to other sections of this instrument","Simple conditional logic (if date X, then deadline Y)","No exceptions, exemptions, or nested provisions","Single operational purpose with clear binary structure (two dates, two corresponding deadlines)"],"plain_english_summary":"The ATO decision fixes two annual \"unclaimed money days\" — 31 December and 30 June — and requires superannuation providers to report and transfer identified unclaimed member balances to the ATO by 30 April (for 31 Dec) and 31 October (for 30 Jun).\n\nIt affects super providers (who must comply) and members (whose lost super can be moved to the ATO for claiming or consolidation), creating predictable timing to reunite Australians with unclaimed superannuation."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not change who is covered or the substantive statutory obligations; it applies to the Act’s definition of “superannuation provider” (see s8) and simply fixes the unclaimed money days and the scheduled statement/payment days under section 15A. In short, it specifies timing only, not scope or new powers."},"complexity_factors":["Short, narrowly focused instrument that only prescribes dates (low textual complexity).","Depends on external Act definitions and obligations (refers to section 8 definition of “superannuation provider” and section 15A of the Superannuation (Unclaimed Money and Lost Members) Act 1999) — requires cross‑reference.","Asymmetric deadlines (31 Dec -> 30 Apr of following year; 30 Jun -> 31 Oct same year) introduce calendar/rollover bookkeeping complexity for providers.","Creates fixed timing obligations with limited administrative discretion, increasing compliance‑risk sensitivity to missed dates.","Impacts provider cash‑flow and operational scheduling (identification, reporting and payment processes must align to prescribed dates)."],"plain_english_summary":"This instrument sets the two calendar days when superannuation balances are treated as ‘unclaimed money’ (31 December and 30 June) and fixes the corresponding deadlines for providers to lodge statements and pay amounts to the ATO: 30 April following a 31 December day, and 31 October for a 30 June day. It applies to all entities covered by the Act’s definition of “superannuation provider”; those providers bear the compliance and cash‑flow timing obligations created by these dates."}},"importantCases":[],"_links":{"self":"/api/acts/unclaimed-money-days-and-scheduled-statement-days","history":"/api/acts/unclaimed-money-days-and-scheduled-statement-days/history","analysis":"/api/acts/unclaimed-money-days-and-scheduled-statement-days/analysis","conflicts":"/api/acts/unclaimed-money-days-and-scheduled-statement-days/conflicts","importantCases":"/api/acts/unclaimed-money-days-and-scheduled-statement-days/important-cases","documents":"/api/acts/unclaimed-money-days-and-scheduled-statement-days/documents"}}