Member contributions statement (MCS) specification v10.0.0

Original Published Date
Tax Category
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Only version 10.0.0 is currently accepted for lodgment of all MCS files including amendments for prior years.

The FINAL member contributions statement electronic reporting specification v10.0.0 (MCS) is available below. A tracked version of the final specification showing changes from the published current version 9.0.0 to the final version 10.0.0 as well as a clean version are available.

The MCS Protocol is available below. The Protocol has been designed to be used in conjunction with the MCS specification.

Draft Member contributions statement (MCS) specification v10.0.1

The DRAFT member contributions statement electronic reporting specification v 10.0.1 (MCS ERS) is now available below:

A tracked version of the draft specification showing changes from the published current version 10.0.0 to draft version 10.0.1 as well as a clean version of the draft are provided for your review.

This DRAFT specification is to be used in the development of software for the electronic lodgement of the member contributions statement (MCS). From late June 2015 only version 10.0.1 will be accepted.

Changes to the data field definitions have been made to this specification following industry consultation and include:

  • Expanding the USI field definition to specify circumstances for members accounts in closed products or risk- only products with no investment component. A USI can be reported in the MCS which was not previously reported to the ATO for inclusion on the Fund Validation Register. ATO payments will not be made to these accounts.
  • Incorporating the supplementary MCS instructions published in June 2014 for the defined benefit contributions field. These changes include requirements for the regulations made on 15 May 2014 for calculating and reporting defined benefit contributions.
  • Updating the Member TFN field requirements to include that the member TFN reported must be a 9 digit TFN with no lead zeros.
  • Updating the ‘Rollover requests from member accepted’ field requirement for risk only accounts with no investment component and a zero balance.
  • Minor wording update for LISC in ‘Provider can accept super co-contributions and low income super contributions for member account’ field.

Enquiries, comments and feedback regarding this DRAFT specification should be directed to the Software Industry Liaison Unit at by COB 14 November 2014 to allow for consideration for the final publication.

Development of Software for Defined Benefit Funds

The supplementary instructions for reporting the ‘Defined benefit contributions’ in the
2013-14 MCS is now available below. These instructions supplement the MCS electronic reporting specification version 10.0.0.

All defined benefit funds and their administrators are required to:

  • Lodge all 2013-14 MCS by the due date 31 October 2014.
  • If you have calculated the amount of the ‘Defined benefit contributions’ using the new regulations and have prepared the MCS based on that on time to lodge by the due date then lodge the MCS with this field completed,
  • If not, then you must zero fill the ‘Defined benefit contributions’ field (6.121 in the specification) and lodge the MCS by 31 October 2014 and then amend the MCS by no later than 31 January 2015 to provide this data in accordance with the regulations.

Enquiries regarding this FINAL specification, including questions about the supplementary instructions for defined benefit funds, should be directed to the Software Industry Liaison Unit at


Reason for Amendment

23/06/2014 - Have added the MCS v10 supplementary Instructions for defined benefit funds

25/03/2014 - Have added the Member contribution statement - supplier lodgment declaration and instructions