The FINAL electronic reporting specification Outcome of lodgment report version 5.2.1 has been published.

The specification describes the data structure and format requirements for electronically receiving an Outcome of lodgment report.

This version incorporates the:

• Low Income Superannuation Contribution (LISC) initiatives introduced as part of the Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Act 2012 which commenced on 1July 2013.
• Addition of unclaimed super money (USM) in member contribution type as a result of inclusion of USM in the payment variation advice (PVA) specification commencing on 1 January 2014.

To assist in identifying changes tracked and clean versions of the specification are provided.

Any enquiries or comments regarding this specification should be sent to DPO@ato.gov.au.