Electronic Reporting Specification - Outcome of Lodgment

UNCLASSIFIED / ELECTRONIC REPORTING SPECIFICATION - OUTCOME OF LODGMENT
specification / software developers / JULYMarch 200913 / UNCLASSIFIED
format / Audience / Date / Classification
Electronic Reporting Specification
Outcome of lodgment report version 5.22.1
UNCLASSIFIED / For further information or questions, visit
UNCLASSIFIED / PAGE 1 OF 59
UNCLASSIFIED / ELECTRONIC REPORTING SPECIFICATION - OUTCOME OF LODGMENT report

CHANGES IN THIS VERSION OF THE SPECIFICATION

Differences between version 5.2.0and 5.2.1:

General key changes

• Version numbering updated in accordance with Standard for specification documentation version numbering 1.0.0.
• General wording changes to allow for consistency, update and clarify information and processes. Changes have not been tracked in the marked up version of this specification, where the information intent remains unchanged.
• All references to the Tax Office have been replaced with ATO with the exception to field names in the data records. These changes have not been tracked.
• All dates have been updated to reflect current financial year.
• Acronyms and definitions have been updated.

Changes to data records, values and definitions

• Statement type version numbers have been added and updated.
• Field codes in data record examples have been updated.
• Data definition 6.5 Report specification version numbers for:

–PVA for low income super contribution (LISC) remittance

–PVA for LISC recovery

–PVA for SHA special account LISC remittance

–PVA for USM remittance

–PVA for USM recovery.

ACRONYMS

Acronym / Expanded
ABN / Australian business number
APRA / Australian Prudential Regulation Authority
ATO / Australian Taxation Office
AVA / Assessment variation advice
ECI / electronic commerce interface
FHSA / first home saver account
FHSAPVA / First home saver accounts payment variation advice
FHSA activity report / First home saver accounts activity report
ISC / Insurance and Superannuation Commission
LISC / Low income super contribution
LMS / Lost members statement
MCS / Member contributions statement
MIPS / Magnetic Information Processing Service
MES / Member exit statement
PVA / Payment variation advice
RSA / retirement savings accounts
SDHP / Software developers home page
SFN / superfund number
SG / superannuation guarantee
SILU / Software Industry Liaison Unit
SHA / superannuation holding accounts
TFN / tax file number
USM / Unclaimed super money statement

DEFINITIONS

Term / Description
Member / For the purpose of this document, a member is defined as

• a member of a superannuation fund
• orathe holder of a retirement savings account (RSA).

FHSA holder / For the purpose of this document, a First home saver account (FHSA) holder is defined as an owner of a first home saver account (FHSA).
Supplier / This is the organisation (as authorised by the super provider or FHSA provider) that manages the affairs of one or more super providers or FHSA providers. A supplier may be a superannuation administrator, trustee company, tax agent, accountant or employee of a super provider or FHSA provider.
The supplier is the organisation who lodged the statementwith the Australian Taxation Office(ATO) which resulted in the Outcome of lodgment report.
Provider / A super provider or an FHSA provider, unless otherwise specified.
Super provider / A super provider is a superannuation fund, an approved deposit fund (ADF) or an 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 statement is completed correctly and has been lodged with the ATO by the due date.
FHSA provider / A FHSA provider is an entity approved to offer the service of FHSA, subject to being authorised to do so by Australian Prudential Regulation Authority (APRA). These include Public-Offer RSE licensees, life insurers, friendly societies, banks, building societies and credit unions. It is the responsibility of the provider to ensure that the FHSA activity report is completed correctly and lodged with the ATO by the due date.
UNCLASSIFIED / 1
UNCLASSIFIED / ELECTRONIC REPORTING SPECIFICATION - OUTCOME OF LODGMENT report

Table of contents

1 Introduction

About outcome of lodgment reports

Who should use this specification

2 Reporting procedures

Using ECI

Installing ECI software

Backup of data

3 Physical specifications

Internet

4 Data file format

File structure diagram

File content

Sort order of the report data file

File structure example

5 Record specifications

Description of terms used in data record specifications

Outcome of lodgment identifier data record

Recipient provider data record

Edit statistics data record

Edit result data record

File total data record

6 Data field definitions

7 Example of data file structure

Member contributions statement

Outcome of lodgment identifier data record

Recipient provider data record

Edit statistics data record (provider data errors)

Edit statistics data record (member data errors)

Edit result data record

File total data record

Assessment variation advice (AVA)

Outcome of lodgment identifier data record

Recipient provider data record

Edit statistics data record (assessment review data errors)

Edit result data record

File total data record

Payment variation advice

Outcome of lodgment identifier data record

Recipient provider data record

Edit statistics data record (variation data errors)

Edit result data record

File total data record

Member exit statement

Outcome of lodgment identifier data record

Recipient provider data record

Edit statistics data record (exit data errors)

Edit result data record

File total data record

Lost members statement

Outcome of lodgment identifier data record

Recipient provider data record

Edit statistics data record

Edit result data record

File total data record

Unclaimed super money statement

Outcome of lodgment identifier data record

Recipient superannuation provider data record

Edit statistics data record

Edit results data record

File total data record

First home saver accounts activity report

Outcome of lodgment identifier data record

Recipient provider data record

Edit statistics data record

Edit result data record

File total data record

First home saver accounts payment variation advice

Outcome of lodgment identifier data record

Recipient provider data record

Edit statistics data record

Edit result data record

File total data record

8 More information

Superannuation contacts

FHSA contacts

ECI

Software developers homepage

UNCLASSIFIED / 1
UNCLASSIFIED / ELECTRONIC REPORTING SPECIFICATION - OUTCOME OF LODGMENT report

1 Introduction

About outcome of lodgment reports

This specification details the system requirements necessary for thesuperannuation andFirst home saver accounts (FHSA)Outcome of lodgmentreportsto be received electronically. These reports are generated in response to the lodgment of information on the following statements:

• Member contributions statement (MCS)
• Lost members statement (LMS)
• Member exit statement (MES)
• Payment variation advice (PVA)
• Assessment variation advice (AVA)
• Unclaimed super money statement (USM)
• First home saver accounts (FHSA) activity report
• First home saver accounts payment variation advice (FHSAPVA)

Suppliers lodge these statements with the Australian Taxation Office (ATO)either online using ATO portals, the free electronic commerce interface(ECI) softwareor paper.

Statement data is passed through preliminary validation processes, prior to automatic loading to the superannuation or FHSA systems. However, if statement data does not meet specific data parameters required to automatically process records, the superannuation or FHSA systems will fail to complete the load process.

When anomalies are detected with data, error records will generate, which form the basis of a feedback report distributed electronically or by paper, back to the provider. The format of the report typically provides:

• summary details of report contents,
• summary details of all error types found on statements for a provider,
• a list of all member records with one or more data errors, and
• details of all accepted provider statement records.

For more information about the error and how to correct it refer to the Outcome of lodgment report – Error manual which can be downloaded from

The purpose of an Outcome of lodgment report is to advise that:

• the ATO has received a lodgment,
• all correct records will be processed as soon as possible,
• records have been rejected by the ATO, which require correction and re-lodgment by the provider prior to processing
• the provider has informational errors which have been processed but should be corrected if the correct information is available. This will prevent the same errors occurring in future lodgments.

Who should use this specification

This specification is to be used in the development of software to receive an Outcome of lodgment reportelectronically from the ATO.

This specification is not intended to, nor does it, provide a guide to the relevant legislation.

2 Reporting procedures

Suppliers are able to receive an Outcome of lodgment report via the ECI.

The security features of the ECI address the most commonly held concerns over internet based electronic commerce, namely:

• authentication (the sender is who they say they are),
• confidentiality (the communication can only be read by the intended recipient),
• integrity (the transmission cannot be altered without detection while in transit), and
• non-repudiation (the sender cannot later deny the transmission and content).

Using ECI

To use the ECI to receive an Outcome of lodgment report from the ATO, the following is required:

• an Australian business number (ABN) – apply electronically for an ABN using the Australian Business Register website at
• an AUSkey® – register at , and

a digital certificate – apply for registration at

• and the ECI software installed on the supplier’s computer.

A digital certificate is only issued after the Tax Office has conducted rigorous identity checks that will positively identify the individual that is authorised to hold a digital certificate on behalf of a business entity. For more information about AUSkey® go to: to.gov.au/onlineservices.

Installing ECI software

1Go to to read the installation instructions and to check minimum hardware and software requirements.

2In the left hand menu, select Download & Install and follow the steps.

3Once the application has been successfully installed and opened, select Superannuation (for MCS, LMS, MES, PVA, USM or AVA Outcome of lodgment report) or First home saver accounts (for FHSA activity report or FHSAPVA Outcome of lodgment report) from the left hand menu column.

Installing the ECI software without an ABN or digital certificateAUSkey will only allow testing functions to be performed.

For assistance with installing and using the ECI software:

• phone 1300 139 373
• fax (02) 6211 9111, or
• email

Backup of data

It is the responsibility of the supplier to keep backups of data supplied to the ATO, so that data can be re-supplied if necessary. It is the responsibility of the provider to keep effective records as part of their tax reporting obligations.

3 Physical specifications

Internet

The ATO will send out the Outcome of lodgment report via ECI providing internet was nominated as the return media.

When the ATO generates an Outcome of lodgment report for transmission via the internet, the following file naming convention applies:

Naaaaaaa.sss

where:

• aaaaaaa is the transmission number
• sss will be:

–ACK (MCS), or

–VAK (AVA), or

–PAK (PVA), or

–EAK (MES), or

–LMK (LMS), or

–UMK (USM), or

–FAK (FHSA activity report), or

–PVK (FHSAPVA).

Magnetic media

As of 1 July 2009, the Tax Office will not be sending electronic Outcome of lodgment reports via any type of magnetic media

The ECI can be used to receive the same dataset format. For more information on receiving via ECI see section 2 Reporting procedures.

4 Data file format

File structure diagram

File content

Each file (dataset) will contain one Outcome of lodgment identifier data record (page 11) as the first record on the file.

This record identifies the supplier where an Outcome of lodgment report is being sent and may be the provider or supplier of the original lodgment.

The first Recipient provider data record(page 12) will appear as the second record on the file.

This record identifies the provider where an Outcome of lodgment reportis being sent and is usually followed by Edit statistics data recordandEdit result data record combinations for that provider.

The Edit statistics data record(page 13) will contain summary statistics of the number of incorrect records against a specific error code.

If an Edit statistics data record does not exist for a Recipient provider data record then no errors have been found for that provider.

The Edit result data record(page 13) identifies all individual records which contained an error resulting in rejection.

It also identifies, up to the first 100 records for each specific error code, cases which did not reject but did contain incorrect data.

Each Outcome of lodgment report the ATO sends will contain a File total data record (page 14) as the last record in the file. This record identifies the total number of records in the file (including the File total data record).

Sort order of the report data file

The sort order of the report data file will be as follows:

• the Outcome of lodgment identifier data record,
• then the Recipient provider data record for the first provider being reported,
• then the Edit statistics data record for the first specific error code for that provider (if applicable),
• then the Edit result data record for that error code (if applicable), and
• then the File total data recordwill be placed at the end of the file.

If there is another error code to report for that provider then the next Edit statistics data recordwill be placed after the previous error code’s Edit result data record.

If there is another report from a different provider to be included within the same file, then a Recipient provider data record, Edit statistics data records (if applicable) andEdit result data records (if applicable) for the next provider will follow the last Recipient provider data record, Edit statistics data record (if applicable) orEdit result data record (if applicable) for the previous provider.

File structure example

An Outcome of lodgment report is being sent to a supplier from the ATO with three different providers.

Provider A has two different error codes with one occurrence of each.

Provider B has zero errors.

Provider C has one error code with two separate occurrences.

Outcome of lodgment identifier data record
Recipient provider data record (Provider A)
Edit statistics data record
Edit result data record
Edit statistics data record
Edit result data record
Recipient provider data record (Provider B)
Recipient provider data record (Provider C)
Edit statistics data record
Edit result data record
Edit result data record
File total data record

5 Record specifications

Description of terms used in data record specifications

The tables listed below provide details of each data record and its elements. The tables contain the following standard columns:

Character position – the start and end position of the field in the record.

Field length – the length of the data item in bytes.

Field format – the format type of the field:

Ais alphabetic (A-Z) – this field will be in upper case – one byte per character. This field will be left justified andcharacters not used will be blank filled.

For example, SMITH in a ten character field would be reported as SMITHbbbbb (the character b is used to indicate blanks).

ANis alphanumeric – this field will be in upper case – one byte per character. This field will be left justified andcharacters not used will be blank filled.

For example, 10 FIRST STREET in a 20 character alphanumeric field would be reported as 10bFIRSTbSTREETbbbbb (the character b is used to indicate blanks).

Dis a date in DDMMCCYY format. If the day or month components are less than 10, a leading zero will be inserted.

For example:

–26 March 200813 would be reported as 2603201308

–9 November 200812 would be reported as 0911200812

If the date is optional or unknown, then it will be reported as 00000000.

Nis numeric (0-9) – one byte per digit. Numeric fields will be right justified and zero filled.

For example, 123456789 in an 11 digit field would be reported as 00123456789.

All of the amount fields are reported in cents and will not contain decimal points, commas or other non-numeric characters (for example $+-).For example, in an 8 character numeric (amount) field:

–$1,234.99 would be reported as 00123499

–$122.16 would be reported as 00012216

–$567.00 would be reported as 00056700, and

–$0.00 would be reported as 00000000.

Field type – codes used are:

MMandatory field that must be provided. For single character mandatory fields, a blank (space) is not a valid value.

ALPHA: field will not start with a blank or be blank filled.

ALPHANUMERIC: field will not start with a blank or be blank filled.

NUMERIC: field will not start with a blank and could be zero filled.

DATE: field will not be zero filled.

OOptional field that must be made available by the software developer for the ATO to fill.

ALPHA: if not present, field will be blank filled.

ALPHANUMERIC: if not present, field will be blank filled.

NUMERIC: if not present, field will be zero filled.

DATE: if not present, field will be zero filled.

SFor use by the ATO. It will be blankor zero filled.

Field name – a brief description of the field.

Reference number – the definition reference number. These definitions can be found in section 6 Data field definitions.

Outcome of lodgment identifier data record

Character position / Field length / Field format / Field type / Field name / Reference number
1-3 / 3 / N / M / Record length / 6.1
4-16 / 13 / A / M / Record identifier / 6.2
17-26 / 10 / AN / M / Tax Office file reference number / 6.3
27-34 / 8 / D / M / File creation date / 6.4
35-44 / 10 / AN / M / Report specification version number / 6.5
45-120 / 76 / AN / M / Recipient name / 6.6
121-158 / 38 / AN / M / Recipient contact name / 6.7
159-173 / 15 / AN / M / Recipient contact phone number / 6.8
174-188 / 15 / AN / O / Recipient contact fax number / 6.9
189-226 / 38 / AN / M / Recipient address line 1 / 6.10
227-264 / 38 / AN / O / Recipient address line 2 / 6.10
265-291 / 27 / AN / M / Recipient suburb, town or locality / 6.11
292-294 / 3 / A / M / Recipient state or territory / 6.12
295-298 / 4 / N / M / Recipient postcode / 6.13
299-318 / 20 / AN / O / Recipient country / 6.14
319-394 / 76 / AN / M / Tax Office business line sending file / 6.15
395-409 / 15 / AN / M / Tax Office contact phone number / 6.16
410-424 / 15 / AN / M / Tax Office contact fax number / 6.17
425-425 / 1 / AN / M / Transfer format / 6.18
426-426 / 1 / AN / M / Transfer method / 6.19
427-500 / 74 / A / S / Filler / 6.20

Recipient provider data record