- lost accounts with balances of less than $200 (small lost member accounts)
- lost accounts that have been inactive for a period of five years and have insufficient records to ever identify the owner of the account (insoluble lost member accounts).
Former account holders will be able to reclaim their money from the Tax Office at any time.
The first reporting period for superannuation providers will be 1 January 2010 to 30 June 2010 and the due date for lodgment and payment will be 31 October 2010.
(Source: ATO)






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