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  • CRT Alert 003/2022

    Reporting COVID-19 re-contribution amounts

    From 1 July 2021 to 30 June 2030, Individuals can re-contribute amounts they withdrew under the COVID-19 early release of super (ERS) program without them counting towards their non-concessional cap. Members will report their re-contribution under this measure to you, using an approved form.

    If you have received an approved form from a member, you need to report this information to the ATO monthly. The ATO has now released functionality in Online Services to enable you to lodge using the ‘file transfer’ service.

    What you need to do

    • Periodically (monthly) provide the ATO information from the COVID-19 re-contribution approved form:  
    • Report the COVID-19 re-contribution amounts to the ATO via MATS as a personal contribution (as is currently required).

    SMSFs are also able to use Online Services for Business and we have developed similar functionality in Online Services for Agents. If an SMSF does not have access to online services for business and are not represented by an agent, they may lodge over the phone by calling our Superannuation Enquiries line on 13 10 20.

    Further information on How to report this information to us is available from our recently updated web guidance.

    If you have further enquiries on this matter, lodge a request using the Super Enquiry Service.

      Last modified: 15 Mar 2022QC 68140