Enterprises
All NSW enterprises holding unclaimed money as at 30 June in any year must lodge the unclaimed money with the Office of State Revenue (OSR) by 31 October of that year.
Where the record of the account is held determines where unclaimed money is to be lodged. If the account record is held in NSW then the unclaimed money must be lodged with OSR.
All unclaimed money worth more than $100 held in an account which has been inactive for at least six years must be included in the return.
Unclaimed money includes:
dividends
principal and interest
trust account funds
expenses
refunds and overpayments
deposits
premiums
unpresented cheques
proceeds of sale
royalties
commissions
creditors
debentures
bonds
convertible notes.
An amount is not Unclaimed Money if an enterprise knows or has reason to believe that the owner wishes for the enterprise to continue holding that amount. This includes amounts held on trust.
Further information on lodging unclaimed money is available from the Unclaimed money - information for enterprises factsheet:
The return must be validated, attached to the enterprises cover sheet, and accompanied by a cheque for the total value of the return before sending to OSR.
Please note: If you do not validate your return before submitting it to us, we will return it to you to validate.
The information you provide must be accurate and sufficiently complete for the details to be published and claimants identified. Please follow the instructions below on how to lodge an Unclaimed Money return.
Instructions
Other Information
