Brief

"On 31 December but before 30 April, you must assess your members' lost status at least twice a year. If there's been a change in the member’s ‘lost status’ account attribute, report that information by 30 June or on or before 31 October, depending on the circumstances. You also need to provide a USM statement and make payment by the corresponding scheduled statement day."

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Australian Taxation Office (ATO)

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