---
title: "Unclaimed superannuation money statement checklist"
url: "https://ailawframework.com/precedents/superannuation/usm-statement-preparation"
type: "precedent"
site: "AI Law Framework"
id: "a27-usm-statement-preparation"
area_id: "A27"
kind: "checklist"
ai_level: "yellow"
version: 1
task_ids: ["A27-X20261018-5"]
law_stated_as_at: "2026-10-22"
---

# Unclaimed superannuation money statement checklist

> A preparation list for the unclaimed superannuation money statement (NAT 71864): who may use the paper form, the due dates, and the question labels on the instructions. It is not the signed statement.

Canonical page: https://ailawframework.com/precedents/superannuation/usm-statement-preparation  
Law stated as at: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

- Kind: Checklist. Steps or checks to work through and tick off.
- Practice area: [Superannuation](https://ailawframework.com/precedents/superannuation.md)
- Jurisdictions: Australia
- AI level: Yellow. You and the tool draft together, with you directing. You check every statement you rely on.
- Law stated as at: 2026-10-22
- Status: Maintained. Checked on 2026-10-22 against the authority it cites, for Australia.

## When to use it

Use when a super provider is preparing a paper unclaimed superannuation money statement for fewer than seven members, or for a New Zealand-sourced amount. Do not use it as the lodged form. Seven or more members, other than a New Zealand-sourced amount, are lodged electronically. That protocol was not opened.

## Used for these tasks

- [Prepare the fund’s unclaimed superannuation money statement and payment](https://ailawframework.com/practice/superannuation.md#A27-X20261018-5)

## How AI may be used

AI may list the question numbers and copy fund details into a working table. It must not choose a member-status code, sign the declaration, or lodge the statement.

**AI may:**

- Set out sections A to F and the question labels the instructions use
- Enter the unclaimed-money day as 30 June or 31 December, and the scheduled statement day the table pairs with it
- Flag that a New Zealand-sourced amount is mentioned both at question 45 and, in the question 44 note, at question 54

**AI must not:**

- Must not decide that an account is lost, inactive, or a trustee voluntary payment
- Must not sign the declaration or lodge the statement
- Must not use this paper form for 7 or more members unless a New Zealand-sourced amount is being reported
- Must not invent a ground for deferral under the Superannuation (Unclaimed Money and Lost Members) Act 1999

**The lawyer checks:**

- Section 20C notices have been read before the statement is completed. Their contents are not in these instructions
- The member-status code is one of the codes the instructions list, and code L is not used for an SMSF or a small APRA fund
- Question 44 and question 45 are completed from the current form, after the question 54 cross-reference is checked
- The declaration is signed by the supplier, the provider, or both, as the instructions require, on the form itself

## Authorities

- [Australian Taxation Office, Unclaimed superannuation money statement instructions (NAT 71864), last updated 14 September 2026 (QC21679)](https://www.ato.gov.au/forms-and-instructions/superannuation-unclaimed-super-money-statement)

## Full text and drafting notes

The full text and the drafting notes are not part of this public page. Signed-in firm accounts can read them at https://ailawframework.com/precedents/superannuation/usm-statement-preparation and through the signed-in MCP connector https://ailawframework.com/mcp/firm.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*