Section C: Member details
21 Is this an amended MCS?
Place an ‘X’ in the applicable box. An amended MCS replaces a statement that was previously reported and accepted by us – see Amendments.
22 Provider’s TFN
Provide the provider’s TFN.
23 Member’s TFN
Provide the member’s TFN that was quoted by the member or by an employer on behalf of the member, unless the provider could reasonably be expected to conclude that the TFN quoted is invalid for that member. If no TFN has been quoted by the time this MCS is prepared or if the provider determines the quoted TFN is invalid, then this field must be filled with zeroes.
A provider will, in many circumstances, be unaware that a member’s TFN is invalid. However, some of the circumstances where we would generally expect a provider to conclude a TFN is invalid and zero‑fill the field are:
- It does not meet the TFN algorithm (this only applies if you have recorded the TFN on computer systems that use the ATO’s algorithm to test its validity).
- It is a ‘TFN exemption code’ rather than an actual TFN, whether it is the member, the fund or the member’s employer who has used the code – for example, 333333333 is always an invalid TFN.
- We have notified the provider that the TFN it holds is not the member’s TFN – for example, through a section 299TB notice or an associated process.
- The provider’s records revealed that one or more members quoted the same TFN, and the provider has established which of those members it belongs to and, as such, has concluded it is invalid for the remaining members.
There may be circumstances where the validity of a TFN is being investigated but the provider has not reached a conclusion about its validity when the MCS is prepared and lodged.
In these circumstances the TFN quoted should be reported. When a conclusion is reached and if it is established that a member’s TFN is invalid, an amended MCS will be required to zero‑fill the field and properly reflect the fact that the TFN held at that time of lodgment was invalid.
If a provider does not hold a valid TFN for a member, there are significant consequences for providers and their members. The immediate consequences include:
- having to pay additional income tax on some contributions, such as employer contributions
- not being permitted to accept other contributions, such as personal contributions by or on behalf of the member and super co‑contributions for the member.
In addition, providers may be required, by a notice issued by us, to return certain member contributions where the correct TFN has not been quoted by the member.
Contributions may only be accepted in accordance with regulation 7.04 of the SISR. The circumstances in which member contributions cannot be accepted include where a member has not quoted their TFN. Member contributions are contributions made by or on behalf of the member to the fund but do not include employer contributions.
To comply with the regulations, when no TFN is held for the member:
- super co‑contribution and low income super contribution (LISC) amounts cannot be accepted for the member
- superannuation holding account special account (SHASA) super co‑contribution credit amounts cannot be accepted for the member
- government first home saver account (FHSA) contribution credit amounts cannot be accepted for the member
- foreign super fund transfers cannot be accepted for the member
- super guarantee amounts can be accepted for the member if your fund rules allow
- SHASA employer contribution credit amounts can be accepted for the member if your fund rules allow.
Provide the member’s full name.
If the member’s full first given name is not known, show their first initial.
You may leave the ’other given name’ field blank if the member either has no second name or has not given it to the provider. Use an initial in this field only if the member’s full second name is unknown.
If the member’s legal name is a single name only, include it in the ‘family name’ section rather than in the ‘first given name’ field. Leave the other fields blank.
If a member has more than two given names, do not include the third and subsequent given names or initials.
End of attention
25 Has the member’s name changed?
Provide the member’s full previous name if it has changed since the last statement was completed.
We do not update client name details we hold using this statement.
Provide the member’s residential address.
If a provider holds an address for the member, it must be reported. The address fields may only be left blank when an address, or part of an address, is not known by the provider.
Place an ‘X’ in the applicable box.
28 Date of birth
Provide the member’s day, month and year of birth, if known.
Write ‘0’ in any part of the date of birth that is unknown. For example, where you know the member was born in February 1975 but you do not know on what day, record their date of birth as 00/02/1975.
29 Is the member deceased?
Place an ‘X’ in the applicable box.
Provide the date of the member’s death, if known.
Last modified: 26 Aug 2014QC 35483