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  • Contravention Report screens

    There are five screens to create and lodge an ACR. Each screen has a Save button. To save the job, select the Save button. To access the reference facility for mandatory reporting requirements, select 'Do I have to report?' from the left hand menu.

    Contravention Report Fund Information screen

    The Contravention Report Fund Information screen allows you to enter the value of total gross assets for the fund.

    ACR report screen 1 - Auditor/actuary contravention report. use this form to report contraventions of the SISA made by trustees of self-managed super funds. You can report contraventions that may have occurred, may be occurring or may occur in the future. Fund information:
Audit year
Name of fund
ABN
Value of total gross assets of fund.

    The Next button will be disabled until the mandatory field is entered. Enter the value of total gross assets of fund then select Next to continue. Confirm the fund details are correct, as these will be the details of the fund submitted on the ACR.

    Contravention Report Auditor Information screen

    The Contravention Report Auditor Information screen allows you to select an auditor for the ACR.

    Select the auditor or actuary information from the drop-down list. If the list displays 'no auditor found' or the required auditor is not present, you will need to add the auditor's details. When an auditor is selected, you cannot change any of the displayed details on this screen. All changes must be made from the Auditors screen.

    After confirming the auditor details are correct, select Next to continue.

    Contravention Report Reported Events screen

    The Reported Events screen allows you to select events to include on the ACR.

    ACR report screen 3 - Auditor/actuary contravention report. use this form to report contraventions of the SISA made by trustees of self-managed super funds. You can report contraventions that may have occurred, may be occurring or may occur in the future. 
Reported events:
Select the events to be included in the contravention report.
To view or update an event, select the Open event button.
To add a new event, select Events from the left hand navigation menu.

    Select the checkbox for each event to be included on the ACR then select Next to continue.

    You can view or edit details of each event by selecting the Open event button for the corresponding event.

    You can add up to six events to an ACR. If you have more than six events, you may need to lodge multiple ACRs.

    You can only add an event to the ACR if the mandatory details for that event have been completed. If the mandatory details have not been completed, then the following message will be displayed.

    ACR report screen 4 - DM01003 Mandatory details for this event have not been completed. You are unable to add this event.

    You must complete all the mandatory details on the Events screen. These fields are indicated by asterisks.

    Note: Where an event is to be added to a contravention report and the event is opened from the Reported Events screen, mandatory fields with incomplete information will be identified.

    Events screen 7  Contraventions.
Enter the name of the event
Did the event commence before 1 July 2007?
Start date of event
Describe the event including any mitigating factors
Have all the contraventions been fully rectified or do the trustees have a plan to rectify them
What is the estimated completion date or if fully rectified, when was this completed?
Describe any steps take to rectify the contravention(s) or any planned steps to rectify the contravention(s).

    Contravention Report Mandatory Questions screen

    The Contravention Report Mandatory Questions screen allows you to answer the mandatory questions for the ACR.

    You can choose to answer yes or no to the questions, then select Next to continue. If you answer yes to the mandatory question, provide details in the text box below the question.

    In order to lodge an ACR you must have either:

    • one event added to an ACR
    • answered yes to one of the mandatory questions.

    After selecting Yes to a question, the text box will become active. This allows you to add details of the question.

    If you select Yes to the second question and complete it, you are consenting under paragraph 14ZZW(2)(e) of the Taxation Administration Act 1953 for the purposes of the tax whistleblower legislation, to disclosing to the Commissioner, your identity (if required) when using this information in administering any taxation laws.

    If you would like to keep your identity confidential, you can make a disclosure by completing the tip-off form. The form is available on our website at ato.gov.au/tipoff, alternatively you can find the form in the contact us section of the ATO app or you can phone in your tip-off on 1800 060 062.

    If Next is selected and you have not completed all topics in the CAS, the following warning message will be displayed. If you have not started any CAS topics, you will not receive this message.

    ACR report screen 6.

    When Yes is selected, the declaration screen will be displayed.

    If Next is selected and all CAS topics have been completed, the declaration screen will be displayed.

    Contravention Report Declaration screen

    This is the final step before submitting an ACR. Details entered here cannot be manually saved and must be entered before you lodge an ACR. All ACR details are saved when the report is lodged.

    You can only navigate to this screen from the Mandatory Questions screen after the ACR has been validated. You must agree to the declaration and enter a date prior to lodging the ACR.

    Note: We do not consider the disclosure of information in the mandatory questions to constitute a qualifying disclosure for the purposes of the whistleblower provisions under Part IVD of the Taxation Administration Act 1953. After reading the declaration, accept the declaration, enter the date the ACR was complete and select the Lodge Report button to lodge the report with us.

    You must enter today's date or an earlier date. The Lodge Report button will be active after a valid date has been entered and the declaration has been accepted.

    Select the Preview Contravention Report button to preview the ACR before lodging it with us. You can print the report from the preview screen and retain it for your own records.

    ATO Auditor/actuary contravention report - draft report details:
Section A Report information
Section B Fund information
Section C Audit firm information
Section D Approved auditor information.

    Last modified: 21 Aug 2019QC 21408