How to complete the Superannuation member contributions statement

What is the MCS used for?

The MCS contains all the information a super fund must report for the financial year for which the report is being given.

This information will enable the Commissioner to:

• calculate the super co-contribution for the member
• calculate the surcharge liability of the holder of the contributions (the provider for the individual) for years before 1 July 2005
• assist in the administration of superannuation guarantee.

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