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  • CRT Alert 025/2019

    Excess contributions determinations – defined benefit members

    As outlined in CRT Alert 092/2018, funds were requested to provide us with the change of identifiers spreadsheet if the account identifiers reported for their defined benefit members on the Member Account Attribute Service (MAAS) record did not match the corresponding member contributions statement (MCS) record for 2017–18.

    For these members, we have undertaken a process to update the grandfathering status for notional taxed contributions (NTC) to ensure correct calculations for both excess concessional contributions and additional contributions tax for Division 293.

    From 1 July 2017, the grandfathering of NTC is determined from the member’s MAAS attributes or additional data supplied via spreadsheet, not from a capped NTC value reported in the MCS.

    Update of grandfathering status – 2017–18

    As the MAAS on-boarding process is now complete, if you wish to update the grandfathering attribute status to take effect for 2017–18 calculations, you will need to provide member details to us via the change of identifier spreadsheet. Provide a spreadsheet if:

    1. you re-report a 2017–18 MCS for a defined benefit member who is grandfathered
    2. the grandfathering status you reported during MAAS on-boarding has changed for the 2017–18 financial year
    3. the grandfathered account reported during MAAS on-boarding was reported as a ‘Closed’ account.

    Next steps:

    • Send any change of identifier spreadsheets via the Data Transfer Facility and email SuperCRT@ato.gov.au with the subject 'grandfathering update'.
    • Before you amend any MCS records for your defined benefit members who are grandfathered for NTC, advise us of the expected lodgement date. This will ensure we can process the required update as soon as possible after receiving the amended MCS. Once the grandfathering status for NTC reported on the most recent MCS is updated, amended determinations will issue where applicable. Due to income tax processing, it may take up to six weeks for your members to receive amended determinations.

    See also:

    Update of grandfathering status – 2018–19

    • Before supplying us an annual MATS value ensure that the attributes reported on the members’ MAAS are correct.
    • If you need to change the grandfathering status from what was reported previously, lodge a MAAS update before you lodge an annual MATS.
    • We will use the MAAS grandfathering attribute in calculations for excess concessional contributions and additional contributions tax for Division 293.

    Update of grandfathering status – future years

    We will be reviewing the MAAS Business Implementation GuideExternal Link to ensure that information about grandfathering attributes and how to report these attributes is clear and easy to follow. A small working group, including members of the Super Measures Group (SMG), will be established to undertake this review.

    For any further enquires, email SuperCRT@ato.gov.au

      Last modified: 21 Mar 2019QC 58312