Member contributions statement (MCS) specification v10.1.2

Version: 

v10.1.2

Original Published Date: 

01/06/2018 - 12:00pm

Status: 

  • Current

Tax Category: 

  • Superannuation

Resource Type: 

  • Specifications

Description: 

The FINAL member contributions statement electronic reporting specification v10.1.2 (MCS) is now available.

A tracked version of the FINAL specification showing changes from the published current version 10.1.1 to FINAL version 10.1.2, as well as a clean version are available below. Version 10.1.2 applies from 1 July 2019 for lodgment of all MCS files including amendments for prior years.

This FINAL version 10.1.2 specification is to be used in the development of software for the electronic lodgment of the Member contribution statement after 1 July 2018 for the 2017-18 and previous financial years. After 1 July 2018, only original or amendment lodgements for 2008 and 2018 financial years will still be accepted using this specification.

Contributions received on or after 1 July 2018, and annual balances from 30 June 2019 onwards, must be reported using the Member Account Transaction Service (MATS). Any attribute changes to an account after 1 April 2018 are required to be reported using the Member Account Attribute Service (MAAS).

The MATS is a service for reporting of member contributions and events more frequently and at a transactional level. The MAAS is a service for reporting member and account attribute changes in real-time. This is a change from the current method where contribution information rolled up into yearly amounts and reported annually and member and account attributes are reported every year even where the information has not changed. The attributes reported via the two services replace the information currently reported via the member contributions statement (MCS) and complement the information reported via the Transfer balance account report (TBAR). There are various super products and processes that the ATO administers that use attributes from the MCS and TBAR and now need to be mapped to the MATS and MAAS attributes. The last MCS reporting will be for the 2017-18 year, due 31 October 2018.

For more information regarding the Member Account Transaction Service (MATS), please visit: ATO SPRMBRACCTX.0001 2018 Business Implementation Guide (PDF, 426KB)

For more information regarding the Member Account Attribute Service (MAAS), please visit: ATO SPRMBRINFO.0001 2018 Business Implementation Guide v1.1.docx (DOCX, 685KB)

Changes between version 10.1.1 and version 10.1.2 are:

  • Created a new warning box to inform software developers that this MCS specification only applies for 2017/18 financial year reporting and earlier.
  • Data field definitions have been modified to specify the valid financial year range where applicable.

A warning box has been added in data field definition 6.89 to warn that reports containing original data will no longer be accepted for lodgements intended for 2019 and subsequent financial years.

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