Original Published Date:
Only version 10.1.0 will be accepted for lodgment of all MCS files including amendments for prior years. The final member contributions statement electronic reporting specification v10.1.0 (MCS ERS) is now available below.
Attached below is the final version of the specification showing the changes from the current published version 10.0.0, to the final version 10.1.0. A clean version is also attached.
This final specification is to be used in the development of software for the electronic lodgment of the member contributions statement (MCS).
The main changes introduced in version 10.0.0 include:
- Updating the specification version to 10.1.0
- Changing the field type for the ‘Provider can accept super co-contributions and low income super contributions for member account’ field from optional to conditional. For the 2014-15 and subsequent years a valid value of ‘A’ (accepted) or ‘R’ (not accepted) must be reported. A valid value must also be reported when amending an MCS for 2002-2003 or later financial years.
- Expanding the ‘Rollover requests from member accepted’ field requirement for risk only accounts with no investment component.
- Minor update to draft wording for 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.
- Updating the Member TFN field requirements to include that the member TFN reported must be a 9 digit TFN with no lead zeros.
- 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.
Changes to MCS validation rules in the business portal which support the MCS v10.1.0 requirements include:
- The field ‘Provider can accept super co-contributions and low income super contributions for member account’ will only accept a valid value of A (accepted) or R (not accepted) to be reported for the 2003 and later years. The field cannot be blank filled.
- In the ‘Notional taxed contributions’ field, for the 2014 and later years the amount reported must be equal to or less than the amount reported in the ‘defined benefit contributions field’.
- In the field ‘All contributions received for the current year’, for the 2013 and later years the amount reported must be equal to or greater than the sum of the contribution fields excluding the ‘Notional taxed contributions’. Otherwise, an error message will occur. This supports existing rules in the current MCS specification.
Enquiries regarding this FINAL specification should be directed to the Software Industry Partnership Office at SIPO@ato.gov.au.
The MCS Protocol is available below. The Protocol has been designed to be used in conjunction with the MCS specification.
Reason for Amendment:
23/07/2015 - Updates in description and removed files
- Member Contribution Statement (MCS) electronic reporting specification clean v10.0.0
- Member Contribution Statement (MCS) electronic reporting specification tracked v10.0.0
27/02/2015 - Updated dot points under title: Changes to MCS validation rules in the business portal which support the MCS v10.1.0 requirements include
23/06/2014 - Have added the MCS v10.0 supplementary Instructions for defined benefit funds
25/03/2014 - Have added the Member contribution statement - supplier lodgment declaration and instructions