Member contributions statement (MCS) specification v8.2.0

Original Published Date
Tax Category
Resource Type

This specification is to be used in the development of software for the lodgment of electronic MCS from 1 July 2008 for data relating to the 1997 and subsequent financial years.

Please note:  From 1 July 2008, there are new rules for submitting Member contributions statements (MCSs).

Before a supplier (agent) can lodge an MCS on behalf of a super provider for the 2007-08 financial year onwards, you must make a declaration in writing:

- stating that the provider has authorised the supplier to give us the MCS; and
- declaring that the information the provider gave to the supplier to prepare the statement is true and correct.

The super provider must keep a copy for five years.

**Under tax law, the super provider may have to pay a penalty if they do not show us a declaration like this when we ask to see it.**
The Supplier Lodgment Declaration (NAT 71913) for lodging electronically includes a sample declaration.