ATO Updates Unclaimed Super Protocol with New Pages on Older Members and Trustee Payments

Sonal Goyal

20 October 2026 08:13 PM AEDT

ATO Updates Unclaimed Super Protocol with New Pages on Older Members and Trustee Payments

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Key highlights

The ATO updated its Unclaimed Superannuation Money (USM) Protocol on 20 October 2026.
A new page covers super interests of members over eligibility age, and another covers trustee voluntary payments.
The ATO said there are no changes to SuperStream or USM reporting obligations.

The Australian Taxation Office has revised the protocol that guides APRA-regulated super funds on their unclaimed super obligations. The ATO said on 20 October 2026 that the Unclaimed Superannuation Money (USM) Protocol has been updated, adding two new pages and tidying existing content.

Members over eligibility age

The first new page deals with the super interest of members over eligibility age. It clarifies the reporting requirements where a member has reached eligibility age, no amount has been received for them in the previous two years and five years have passed since the fund last had contact with them.

Trustee voluntary payments

The second new page covers trustee voluntary payments (TVP). It clarifies reporting requirements where a trustee reasonably believes that paying an amount to the ATO is in the best interests of the member, a former member or a non-member spouse.

Clarifications and what has not changed

The ATO said it also made small clarifications and updates to make the protocol easier to read, and archived duplicated content. It stressed that the changes do not alter funds’ SuperStream or USM reporting obligations.

The protocol is one of the fund reporting protocols the ATO publishes for APRA-regulated funds. The ATO said its super funds newsroom, a monthly newsletter and alerts keep professionals informed of changes of this kind.

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