Superannuation Superannuation Contribution Superannuation Holding Accounts Special Account Amount An unclaimed super co-contribution transferred from co-contributions (CC) to Superannuation Holdings Accounts Special Account (SHAsa). Superannuation Contribution Superannuation Holding Accounts Special Account Low Income Amount An unclaimed Low Income Super Contribution (LISC) transferred from LISC to Superannuation Holding Accounts (SHA). Superannuation Contribution Superannuation Holding Accounts Special Account Taxable Amount An unclaimed Superannuation Guarantee (SG) amount transferred from SG to Superannuation Holding Accounts (SHA), or pre 1 July 2004 employer super amount paid to the SHA.