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.
Title | Version | Authored on |
---|---|---|
Member contributions statement (MCS) specification v10.1.3 | 10.1.3 | 07 Jun 2021 |
Member contributions statement (MCS) specification v10.1.2 | v10.1.2 | 19 Dec 2018 |
Member contributions statement (MCS) specification v10.1.1 | v10.1.1 | 17 Dec 2015 |
Member contributions statement (MCS) specification v10.1.0 | v10.1.0 | 23 Jul 2015 |
Member contributions statement (MCS) specification v10.0.0 | v10.0.0 | 31 Oct 2014 |
Member contributions statement (MCS) specification v10.0.0 | v10.0.0 | 24 Jun 2014 |
Member contributions statement (MCS) specification v9.0.0 | v9.0.0 | 16 Dec 2013 |
Member contributions statement (MCS) specification v8.3.0 | v8.3.0 | 12 Dec 2013 |
Member contributions statement (MCS) specification v8.2.0 | v8.2.0 | 12 Dec 2013 |