Commonwealth Consolidated Acts Commonwealth Consolidated ActsAn * unclaimed money payment that you are taken to receive under section 307 - 15 because it is paid in accordance with the Superannuation (Unclaimed Money and Lost Members) Act 1999 , or because it is paid as mentioned in subsection 18(4) of that Act, to the Commissioner or a State or Territory authority (within the meaning of that Act) is not assessable income and is not * exempt income.