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  • Member contributions statement

    The member contributions statement (MCS) was an annual statement you lodged with us to report:

    • contributions you received for each member during the financial year
    • the balance and other attributes of the account they held in the fund.

    The last MCS was for the 2017–18 financial year due 31 October 2018.

    The MCS has been replaced by two event-based reporting services:

    • the Member Account Attributes Service (MAAS) to report changes to member's account phases and attributes usually within 5 business days of the event.
    • the Member Account Transaction Service (MATS) to report member contributions or transactions within 10 business days of the event or allocation to a member's account.

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    On this page:

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    How we use the MCS

    We use the MCS for 2017–18 and prior years to:

    • display information online to help members understand, manage and consolidate their super accounts
    • calculate the super co-contribution, low income super contribution (for concessional contributions made between 1 July 2012 and 30 June 2017) and low income superannuation tax offset (for concessional contributions made from 1 July 2017) for eligible members, and pay entitlements to the appropriate destination
    • calculate each member’s concessional and non-concessional contributions and assess, and administer excess contributions tax and the 'Fairer taxation of excess concessional contributions' measure
    • assess the member’s liability to Division 293 tax
    • check employer compliance with the super guarantee
    • identify amounts to be collected for former temporary residents.

    What to include

    You need to report for every person who was a member at some time during the financial year for 2017–18 and prior years. This includes members who received no contributions during the year and those who rolled over their benefits or exited the fund before the end of the financial year.

    If you rollover all or part of the member's super interest to another fund during the year, you must still lodge an MCS for that member and report all contributions received prior to the rollover.

    When to lodge

    The last financial year for lodging via the MCS was 2017–18 due on 31 October 2018.

    Amendments to lodgments for 2017–18 and prior financial years will continue to be lodged via MCS.

    How to lodge

    Electronic lodgment

    You can lodge your MCS for 2017–18 and prior years electronically as a file transfer through Online services for business:

    Online services for business

    You must lodge electronically if you’re reporting for 20 or more members. If you're reporting for fewer than 20 members, electronic reporting is optional.

    The format of your MCS file must meet the current MCS electronic reporting specificationExternal Link.

    You’ll receive an online receipt when the report is lodged.

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    Paper lodgment

    You can only lodge a paper form if you’re reporting for:

    In each case you can still lodge electronically if you prefer.

    Lodging through a supplier or agent

    If a supplier (agent) lodges the MCS on your behalf, you must make a written declaration that:

    • you have authorised the supplier to give the MCS to us
    • the information you gave to the supplier to prepare the document is true and correct.

    Give the declaration to the supplier and keep a copy for five years. You must show us this declaration if we ask to see it.

    If the report is lodged:

    • electronically – you can make your declaration using the Supplier lodgment declaration
    • on paper – the declaration is included as part of the form.

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    If you discover any material errors or omissions in the information you reported in your MCS, you must lodge an amended MCS within 30 days of becoming aware of these errors.

    You must ensure that all the correct, previously reported data in the original MCS for those accounts is re-reported on the amended MCS, exactly as it was in the original lodgment. This is because an amended statement for a particular member account replaces the original MCS for that account.

    You must not amend an MCS merely because a member wants to change the amount or character of the contributions they made during the year so as to avoid an excess contributions tax liability.


    Penalties may apply if you:

    • don't lodge the MCS on time
    • don't report for all your members and former members who held an interest in the fund at any time during the year
    • provide incorrect information.

    The amount of penalty depends on your fund's assessable income and how late the lodgment was.

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    Last modified: 22 Mar 2021QC 24729