Business to government reporting

Business to government (B2G) reporting involved the redesign of three primary statements that large APRA-regulated funds report to government:

  • member contributions statement (MCS)
  • lost members statement (LMS)
  • unclaimed superannuation money (USM) statement.

The MCS redesign will be managed through the use of two new event-based services:

  • Member Account Attribute Service (MAAS)
  • Member Account Transaction Service (MATS).

LMS reporting was incorporated into the MAAS design.

Member Account Attribute Service (MAAS)

MAAS allows for reporting of changes to a member’s account when they occur. This also includes lost member reporting.

Find out more:

Member Account Transaction Service (MATS)

MATS allows for more frequent, transactional level reporting of member superannuation contributions data to the ATO.

Find out more:

Unclaimed super money

Unclaimed super money reporting was incorporated into v2.0 of the rollover message, and allows us to issue notification of former temporary residents (Section 20C notices) via an initiate rollover request or IRR. It also allows providers to respond and transfer unclaimed accounts via a rollover transaction request (RTR).

Funds will receive notification of any former temporary residents twice yearly via an IRR.  Funds must either send in a Section 20C Error Response or transfer all unclaimed accounts to us via an RTR by the USM legislative dates of 30 April or 31 October. Funds are obliged to transfer all unclaimed accounts to us via an RTR by the same due dates.

Next steps:


SuperTICK3 provides the functionality for funds to validate tax file numbers (TFN).

Funds could previously notify the ATO of new and closed member accounts using the SuperTICK service.  Account notifications are now reported to the ATO through the Member Account Attribute Service (MAAS).  Once a fund has transitioned to MAAS, they must report all new and closed accounts through MAAS and can only use SuperTICK for TFN validation purposes only.

Technical artefacts, checklists and guides



Business Portal

Contact us

Comments and feedback can be emailed to

Find out more: