How to complete the Superannuation member contributions statement

Use these instructions and the form it refers to if you are a super provider or supplier and you are either:

• lodging a late member contributions statement (MCS) to report contributions made in the 2006-07 financial year or earlier financial years
• amending an MCS that you previously lodged for the 2006-07 financial year or earlier financial years.

You are only permitted to use the paper MCS form, whether for original lodgments or amendments, if the fund you are lodging for has fewer than 100 members and you lodge fewer than 20 MCS each year for the fund. In all other cases, you must lodge electronically.

For lodgments you make after 1 July 2008 to report contributions you received in the 2007-08 financial year and later years either:

• lodge paper MCSs (refer to Super member contributions statement - how to complete the Member contributions statement [NAT 71334, PDF 333 KB])
• submit an electronic MCS file that conforms to the MCS electronic reporting specification.

For more information, refer to 2008 Member contributions statement (MCS) - information for non-self-managed super providers and suppliers (NAT 72117).

Self-managed super funds (SMSFs) need to provide member contributions information in the SMSF annual return for the 2007-08 and later years. Refer to the SMSF annual return instructions for more information.

How to obtain this publication

This publication can be downloaded in Portable Document Format (PDF).

Download How to complete the Superannuation member contributions statement (MCS) (NAT 2603, PDF 190 KB).

To order a printed copy:

• use our Online publications ordering service
• phone our Publications Distribution Service on 1300 720 092.

Instructions to help you complete the statement

Keep these instructions for future reference.

If you need further information about completing the Superannuation member contributions statement, see More information.

When completing the statement

• You should refer to the instructions where a question shows a message like this:

• Print clearly, using a black pen only.
• Use BLOCK LETTERS and print one character in each box.
• Place in all relevant boxes.
• Do not use pins or staples to attach any extra details you may provide.

After completing the statement

• Sign the statement.
• Keep a copy for your records.
• Mail your completed Superannuation member contributions statement to:

Australian Taxation Office
Superannuation Statements
PO Box 3333
ALBURY NSW 2640

About the superannuation member contributions statement

Contributions made for the benefit of a member must be reported for that member in the financial year they were made to the super fund. This is the case even if the contributions are:

• not allocated to the member until the following financial year, or
• an amount relating to the contributions has since been rolled over, transferred or allotted to a spouse as a contributions-splitting eligible termination payment (ETP).

A fund receiving a contributions-splitting ETP should not report as contributions any of the contributions-splitting ETP amounts.

Sections within About the superannuation member contributions statement

• What is the MCS used for?
• Who is a provider?
• What contribution details do you need to report to us?
• Changes to the MCS for the year ended 30 June 2006
• When does this statement have to be completed?
• Examples of contribution details to be reported