Member contributions statement (MCS) specification v8.2.0

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.