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  • Making a voluntary disclosure

    If you find you've made an error in your reporting or payment obligations, have difficulty complying with elements of your obligations or are unsure about a compliance matter, contact us as early as possible:

    • Email us at SuperCRT@ato.gov.au
    • Alternatively, if you have a Key Client Manager for income tax matters, you can contact your Key Client Manager.

    We'll work with you to resolve reporting errors in a way that minimises your costs while meeting your obligations and protecting member benefits.

    Disclosures can range from relatively routine matters to complex situations, such as systemic errors that have occurred over a period of time.

    On this page:

    Information you need to provide

    When you contact us, include copies of any documents that support your request, and the following information:

    • your name, including position held, fund and administrator (if applicable) details
    • your phone number and address
    • fund and/or administrator Australian business number (ABN)
    • nature of the disclosure, including the type of report or payment that was impacted – for example, the lost members statement, unclaimed super money statement or member contributions statement – and whether it is the original statement or an amendment
    • the relevant accounting period or periods, including the lodgment period and due date
    • the amounts to be increased or decreased, or sufficient information to allow us to readily determine the extent of the error – for example, the number of members impacted, corresponding dollar value
    • where the error arose – your fund, a previous fund (whose members have been transferred to your fund), or an administrator on your behalf
    • action(s) already taken or planned to be implemented to address the past error/deficiency/miscalculation, and the potential for the issue to occur again into the future
    • any other relevant information, including how the error or omission was discovered, whether it is an isolated or systemic error, a software provider issue, or similar
    • a signed and dated declaration.

    How we process your voluntary disclosure

    We take a risk-based approach to resolving these issues by:

    • limiting re-reporting of past transactions to where the re-reporting has a material impact on the member
    • ensuring that fixes are developed to prevent recurrence of the issue into the future.

    We work with funds to understand the risk and population of members involved, which often requires funds to provide further information. This approach is more efficient than the alternatives, such as requiring full reporting and adjustment.

    See also:

    Last modified: 08 Sep 2015QC 44001