The FINAL Electronic reporting specification - Outcome of lodgment report version 5.2.1 has been published below.

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

This version incorporates the following:

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

To assist in identifying changes, a tracked version of the Outcome of lodgment report version 5.2.1 specification showing all changes from version 5.2 to version 5.2.1, and a clean version of the FINAL specification version 5.2.1 are provided for your convenience.

Any enquiries/comments regarding this specification should be directed to the Software Industry Partnership Office at SIPO@ato.gov.au