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  • Reporting of grandfathering attribute - update

    The process for reporting the grandfathering attribute for defined benefit members has changed. The changes affect reporting from 2017–18 onwards.

    For 2017–18

    We will now automatically apply the grandfathering attribute to an amended 2017–18 MCS if you have previously advised that the member is grandfathered.

    If you need to update what you have previously advised us about a member’s grandfathering attribute status for 2017–18, or if you believe the grandfathering attribute has not been correctly applied, you will need to send these details to SuperCRT@ato.gov.au.

    For 2018–19 and future years

    We will apply the grandfathering attribute to a specific financial year, based on the Member Account Status Date reported on the Member Account Attribute Service (MAAS) record.

    If there are no MAAS records with a Member Account Status Date within a financial year, we will use the grandfathering attribute on the most recently processed MAAS record that has a Member Account Status Date from an earlier financial year. This includes when calculating excess concessional contributions and additional contribution tax for Division 293.

    Funds must report an updated MAAS with an account status date within the relevant financial year where:

    • there is a change to a member’s grandfathering attribute for a particular financial year
    • a member’s grandfathering attribute was incorrectly reported. An updated MAAS will need to be reported for each impacted financial year.

    For more information:

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      Last modified: 21 Jul 2020QC 63237