specification / software developers / AprilMAY 2009 / UNCLASSIFIED
format / Audience / Date / Classification
Electronic reporting specification
Member contributions statement (MCS) version 8.3 draft 2 (28/04/2009)
UNCLASSIFIED / For further information visit www.ato.gov.au
UNCLASSIFIED / PAGE 82 OF 99
UNCLASSIFIED / ELECTRONIC REPORTING SPECIFICATION - MEMBER CONTRIBUTIONS STATEMENTELECTRONIC REPORTING SPECIFICATION - MEMBER CONTRIBUTIONS STATEMENT
CHANGES IN THIS VERSION OF THE SPECIFICATION
Key Ddifferences between version 8.2 and 8.3:
§ All references to SuperReport have been removed.
§ ADF added into the acronyms list.
§ SDHP removed as an acronym from the whole specification.
§ Section 2 Legal requirements - Reporting details to the Tax Office updated
§ Supplier, provider and member definitions clarified.
§ Dates and version numbers have been updated.
§ Inserted reporting requirements for contributions in relation to a First Home Savers Account (FHSA).
§ The Software Developers Homepage address has changed.
§ Section 5 File Content contains new requirements concerning reporting when there are:
– multiple providers in the same transmission, or
– reporting for multiple products delivered by the same super fund.
§ ‘Country’ added into information regarding fields in section 7 Reporting of address details.
§ The word registration is removed from the titles of the Supplier registration data records.
§ The Filler field reference number has changed.
§ Data records and definitions
– All the reference numbers are updated due to the Filler field reference number change.
§ The following definitions have wording changes to allow for consistency and clarify information.
– 7.6 File creation date – alert box updated
– 7.12 Supplier name
– 7.32 Date of report
– 7.33 Current provider name
– 7.48 Address for service of notices indicator – alert box added
– 7.49 Provider correspondence method – alert box updated
– 7.50 Software product type
– 7.51 Contact email address – alert box added
– 7.52 Administrator indicator
– 7.53 Financial year
– 7.55 System code
– 7.56 Account number - alert box included
– 7.58 Member tax file number (TFN)
– 7.59 Account opened date
– 7.60 Account status
– 7.62 Current surname or family name
– 7.63 Current first given name
– 7.64 Current second given name
– 7.67 Previous second given name
– 7.72 Residential address – alert box added
– 7.78 Employer's name – alert box added
– 7.87 Provider can accept super co-contributions for member account
– 7.88 Amendment indicator
– 7.92 Employer contributed amount (defined benefits)
– 7.93 Post-20 August 1996 component of an employer eligible termination payment (ETP) rolled-over on or after 1 July 1997
– 7.94 Allocated surplus amount
– 7.95 Personal contributed amount
– 7.96 Other contributed amount
– 7.97 Account balance
– 7.98 Employer contributed amount
– 7.99 CGT cap election amount for small business retirement exemption amount
– 7.100 CGT cap election amount for small business 15-year exemption amount
– 7.101 Personal injury election amount
– 7.102 Spouse and child contributions amount
– 7.103 Other family and friends contributions amount
– 7.105 Assessable foreign fund amount
– 7.106 Non-assessable foreign fund amount
– 7.107 Transferred from reserves amount – assessable
– 7.108 Transferred from reserves amount – non-assessable
– 7.109 Contributions made to a previously non-complying fund
– 7.110 All contributions received fro the current year
§ Section 10 Notification of errors clarified reporting obligations.
ACRONYMS
ABN / Australian business number
ADF / Approved deposit fund
AUD / Australian dollars
AVA / Assessment variation advice
CGT / cCapital gains tax
CPF / cConstitutionally protected fund
ECI / eElectronic commerce interface
ETP / eEligible termination payment
MCS / Member contributions statement
MIPS / Magnetic Information Processing Service
MES / Member exit statement
PVA / Payment variation advice
RSA / rRetirement savings accounts
SDHP / Software developers home page
SILU / Software Industry Liaison Unit
SMSF / sSelf managed superannuation fund
TFN / tTax file number
DEFINITIONS
Several key terms used in this specification:
Term / DescriptionMember / For the purposes of this document, a member is :
a member of a superannuation fund or approved deposit fund, or
a holder of a retirement savings account (RSA).
Supplier / This is the organisation (as authorised by the superannuation provider) that managesgives the affairs of one or more superannuation providers.statement on behalf of the providers being reported for. A supplier may be a superannuation administrator, trustee company, tax agent, accountant or , employee of a superannuation the provider. , or any other properly authorised legal entity. It may also be the provider itself lodging on its own behalf (for example, a super fund or its corporate trustee).
The supplier is the organisation who has lodgesd the MCS Member contributions statement (MCS) with the Tax Office.
Provider / AThe obligation to report is imposed by the legislation upon a superannuation provider in respect of a particular superannuation plan. The definition of a provider in the legislation is therefore:
§ for a superannuation fund, the trustee of the fund
§ for an approved deposit fund (ADF), the trustee of the fund, or an
§ for an RSA, the RSA provider. In limited circumstances a life insurance company may also be a provider. It is the responsibility of the provider to ensure that the MCS is completed correctly and lodged with the Tax Office by the due date.
However, as is the convention in other Tax Office forms, the term provider is used in this document to refer to the particular super fund, ADF or RSA that details are being reported for, rather than to the trustee or RSA provider with the obligation to report them.
Some super funds have registered a name with the Tax Office that includes a reference to the fund's trustee (for example, 'Trustee for XYZ Super Fund') and it is this registered name that should be reported as the name of the provider.
Transferor provider / The superannuation provider who rolls over or transfers all or part of a member's account, including contributions made in the current financial year, to another superannuation provider (the destination provider). The transferor provider gives the destination provider a Rollover benefits statement (NAT70944).
Destination provider / This is the superannuation provider to which contributions made to the transferor provider within the same financial year, arethe amount was transferred. The destination provider receives a Rollover benefits statement. A destination provider that is the holder of the current financial year contributions at the end of thate financial year and is responsible for reporting thosee details of the contributionsed amounts to the Tax Office in their MCS for that year.
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UNCLASSIFIED / ELECTRONIC REPORTING SPECIFICATION - MEMBER CONTRIBUTIONS STATEMENTELECTRONIC REPORTING SPECIFICATION - MEMBER CONTRIBUTIONS STATEMENT
Table of contents
1 Introduction 1
About Member contributions statements 1
Who should use this specification 1
Lodging via the internet 2
2 Legal requirements 4
Reporting obligations 4
Due date for lodgment 4
Contributions to be reported 4
Supplier lodgment declaration 5
Contributions made in the 2008 and subsequent financial years 8
Contributions made in the 2007 and prior financial years 9
Reporting Transferred contributions 10
Transfers in 2008 and subsequent financial years 10
Transfers in 2007 and prior financial years 11
3 Reporting procedures 13
Reporting for the first time 13
Test data 13
Reporting via the Internet 14
Using ECI 15
Installing ECI software 15
Backup of data 15
4 Physical specifications 16
Magnetic media 16
5 Data file format 17
File structure diagram 17
File content 18
Sort order of the report data file 20
File structure example 21
6 Record specifications 22
CR, LF and EOF markers 22
Description of terms used in data record specifications 24
Supplier data record 1 26
Supplier data record 2 26
Supplier data record 3 27
Provider identity data record 28
Member data record 29
Contributed amount data record 30
Contributed amount transfer-out data record 31
File total data record 32
7 Data field definitions and validation rules 33
Reporting of address details 33
Reporting of name fields 34
Field definitions and edit rules 36
8 Example of data file structure 76
2008 and subsequent years 76
Supplier data record 1 76
Supplier data record 2 76
Supplier data record 3 77
Provider identity data record 78
Member data record 79
Contributed amount data record 80
File total data record 80
2007 and prior years 81
Supplier data record 1 81
Supplier data record 2 81
Supplier data record 3 82
Provider identity data record 83
Member data record 84
Contributed amount data record 85
Contributed amount transfer-out data record 86
File total data record 87
9 Algorithms 88
TFN algorithm 88
ABN algorithm 88
10 Notification of errors 89
Outcome of lodgment report 89
Reporting amendments 89
11 More information 91
Superannuation contacts 91
ECI (internet) 91
Software developers homepage 92
12 Checklist 93
UNCLASSIFIED / viiiUNCLASSIFIED / ELECTRONIC REPORTING SPECIFICATION - MEMBER CONTRIBUTIONS STATEMENTELECTRONIC REPORTING SPECIFICATION - MEMBER CONTRIBUTIONS STATEMENT
1 Introduction
About Member contributions statements
All superannuation providers in receipt of contributions, and certain rollovers reported to them on the Rollover benefits statement, are required to lodge annual reports with the Tax Office providing details of their members’ contributions during the financial year. The Member contributions statement (MCS) is the approved form in which this report must be lodged by all providers, other than self managed super funds. The MCS provides information to the Tax Office to allow us to: contains all the information required to be reported by a provider for the financial year for which the report is being given, to enable the Commissioner to:
§ calculate the super co-contribution for eligiblethe members and pay entitlements to the appropriate destination,
§ calculate each member’sthe concessional and non-concessional contributions and assess and administer the excess contributions tax, and
§ check employer compliance with theadminister superannuation guarantee.
In previous years the purpose of the MCS has altered a number of times. , and
Ffor contributions made prior to 1 July 2005 only, the contributions reported were primarily to allow calculation ofe the superannuation surcharge.
The information supplied will not update stored registration information held by the Tax Office. To update address details, contact details, preferred correspondence methods, and address for services of notice, utilise the Change of registration details process. For further information on change of registration details visit www.ato.gov.au.
Do not use the MCSis statement to report member contributions information for self managed superannuation funds (SMSF) for the 2008 and future financial years. SMSF providers must usemember contributions should be reported using the Self managed super fund annual return (NAT 71226). The MCSis statement can still be used by SMSFs to report member contributionsed information, including amended information, for SMSFs for financial years prior to 1 July 2007.
Who should use this specification
This specification is to be used in the development of software for the lodgment of electronic MCS from 1 July 20098 for data relating to the 1997 and subsequent financial years.
The specificationis booklet is not intended to, nor does it, provide a guide to the relevant legislation.
From 1 July 20098, only specification version 8.28.3 of the MCS will be accepted. Any reports using previous versions received on or after this date will be rejected.
Lodging via the internet
Superannuation providers can lodge the MCSstatements via the internet usingthrough the free Tax Office electronic commerce interface (ECI) software.
Electronic lodgment enables providers toLodging using the internet will:
§ reduce paperwork,
§ provide a secure way for reports to be lodged,
§ allow reports to be lodged after hours,
§ provide an online receipt when the report is lodged, and
§ ensure that all of the necessary fields to lodge the report have been completed, via in-built checks.
Lodgment via the paper form of the MCS (NAT71334) is only permitted by providers with less than 100 members or that will lodge less than 20 paper forms.
The Tax Office has made available a free software application, SuperReport. This application can assist in creating the file containing the MCS to be lodged via ECI.
Only SuperReport version 10 conforms to these specifications. If SuperReport is used to create the MCS file, only version 10 will be accepted from 1 July 2008. All information supplied using earlier versions will be rejected.
TAs of 1 July 2008 the Tax Office will no longer accepts electronic MCS lodgments on magnetic media.
2 Legal requirements
Rreporting obligations
Since 1 July 2007, uUnder Division 390 of the Taxation Administration Act 1953, providers are required to report member contribution information to the Commissioner following the end of the financial year as the Commissioner allows in a form approved by the Commissioner. These specifications are the approved form for electronic reporting.
In previous years, the obligation to lodge member contributions information was governed by superannuation surcharge, co-contributions and super guarantee legislation. These provisions still apply in the case of late and amended lodgments.
Due date for lodgment
The MCS is due each year on the date specified by the Commissioner in the MCS Instrument of Lodgment, generally 31 October each year.
Contact the Tax Office on 13 10 20 to discuss how to request that we extend the time to lodge in special circumstances.
For further information about lodgment dates, go to www.ato.gov.au/super and follow the lodgment and reporting prompts.
Contributions to be reportedReporting details to the Tax Office
All Ccontributions received during the financial year must be reported for all individuals who were members in either the MCS or the Rollover benefits statement (NAT 70944). .
at some time during the financial year, where the providerUse the MCS to reportUse this report for any contributions received contributions for the members in the financial year, andwho:
§ still holds those contributionswere members at the end of the financial year, or
§ some or all of these contributions have been paid as benefits to the were members only at some time during the financial year but were paid one or more superannuation benefits during that year, other than rollover benefits.