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  • CRT Alert 092/2018

    Excess contributions determinations – defined benefit members

    Funds offering defined benefit interests may have noticed an increase in member enquiries in relation to excess contributions determinations. This may be due to how member attributes in the Member Account Attribute Service (MAAS) have been reported or by a change to account identifiers that have not been reported to us.

    Impact of incorrectly reporting attributes in the MAAS

    Following the transition to event based reporting, MAAS is now business as usual as we use the member information data you have reported for our processing.

    It's important that all attributes for your members are correct and it is important that funds offering defined benefit interests have accurately reported the grandfathering and defined benefit attributes. These attributes have significant consequences for your members as they are used to determine if the:

    • member’s contributions exceed the concessional contributions cap
    • individual is subject to additional contributions tax for Division 293.

    See also:

    Information about what and how to report these attributes: 

    Impacts of changes to member account identifiers

    When a MAAS record does not match the corresponding Member Contribution Statement (MCS) record for 2017/18, the grandfathering of notional taxed contributions (NTC) may not be applied as expected. From 1 July 2017, grandfathering is determined from the member’s MAAS attributes or additional data supplied during on-boarding, not from the MCS.

    Please ensure you have completed and returned the change of identifiers spreadsheet, if your members’ MAAS account identifiers are not identical to those used in the MCS. This was provided to you during the on-boarding process and again during the reconciliation process.

    If you have further enquires on this matter, email SuperCRT@ato.gov.au.

      Last modified: 04 Jan 2019QC 57710