• Reporting requirements for super providers

    Super providers need to lodge a Superannuation member contributions statement for the financial years between 1997 and 2005 with us if they:

    • received contributions for a member in the financial year
    • still hold those contributions at the end of the relevant financial year.

    If a provider receives an assessment, and no longer holds the individual's surchargeable contributions, they should send us a Superannuation assessment variation advice statement (AVA).

    If the contributions were received and paid out to the member, either as a lump sum or as a pension starting before the end of the financial year, the super provider needs to report the contributions.

    Providers must report the:

    • super provider details
    • supplier details
    • member details
    • total contributed amounts for each member (for the financial year, including personal contributions).

    Super funds should report gross contributions, including those paid as premiums for death or disablement cover, or amounts that are deducted from contributions as administration fees.

    It is a requirement to report the total contributed amount for each member. This total must be further broken down into the various types of contributions specified on the Superannuation member contributions statement (such as member and employer contributions). If there are subsequent changes to these contributions, super providers will need to lodge an amended Superannuation member contributions statement.

    If a member disagrees with the amount of surchargeable contributions reported to us by a provider, the member should approach that provider. Generally, super providers need to provide details of reported contributions to members within 30 days of receiving a request to do so.

    A super provider does not need to lodge a Superannuation member contributions statement for a member for surcharge purposes if they did not receive contributions for that financial year. This applies to the financial years 1997–2005.

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      Last modified: 30 Aug 2017QC 18957