Changes to the Unclaimed Money Act 1995 No 75

12 March 2026

On 1 July 2025, the statutory period for holding unclaimed money changed from 6 to 2 years. This change will apply to unclaimed money returns due by 31 October 2026.

Enterprises are still required to make reasonable efforts to identify and locate the owner of the unclaimed money before lodging with Revenue NSW.

What does this mean for lodgements due this year

Unclaimed money heldHolding periodUnclaimed money lodgement due date
2020, 2021, 2022, 2023, 20242 years31 October 2026
20252 years31 October 2027

Failure to lodge or pay unclaimed money by the due date may result in penalties and interest charges.

How to lodge your unclaimed money and what information you need to prepare your return.