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  • Reporting obligations

    Changes to reporting obligations

    Reporting by APRA-regulated funds to the ATO was brought into the SuperStream data standard during 2018.

    We introduced these reporting channels:

    These changes impacted the following statements:

    Member contributions statement

    The member contributions statement (MCS) was replaced by two event-based reporting services:

    • Member Account Attribute Service (MAAS) – used for reporting member account information.
    • Member Account Transaction Service (MATS) – used for reporting member contributions data.

    These services introduced a number of significant changes to the way member account information and contributions data was traditionally reported through the MCS:

    • Previously an MCS was reported annually. MAAS and MATS reporting happens throughout the year at the time a transaction or event occurs (event-based reporting).
    • Member account details (or attributes), such as account status or account phase, are now only reported through MAAS when there are changes to these attributes.
    • Contributions data needs to be reported at a transactional level, rather than in aggregated amounts. You need to report these transactions through the transaction service MATS.

    Next steps:

    See also:

    Lost member statement

    Lost members must be reported through MAAS by updating the lost status to indicate whether the member is lost.

    Refer to the Fund reporting protocol for information about:

    • determining the lost status of a member
    • when to report lost members
    • how to report lost members.

    MAAS also includes an optional Provision of Details (POD) service to assist in reuniting members with their account if they are at risk of becoming lost. Use of the data returned to you by POD is subject to restrictions. Further guidance is available in the Fund reporting protocol.

    Next steps:

    Unclaimed super money statement

    The unclaimed super money (USM) statement is no longer used to report USM. USM is reported through the SuperStream data standard using the rollover message.

    We issue Section 20C notices to notify you of former temporary residents using the rollover message.

    Your USM reporting obligations remain twice a year, however the rollover message allows you to report USM or respond to Section 20C notices sooner if you choose.

    Next steps:

    See also:

    Transfer balance account report (TBAR)

    The Transfer balance account report (TBAR) is the report you should use to advise us of events that impact your members’ transfer balance account and total super balance.

    For APRA-regulated funds, TBAR reporting is a temporary solution that will be superseded by MAAS and MATS.

    The MAAS and MATS designs incorporate the required elements of the TBAR with the exception of Commissioner's commutation events which will remain through TBAR.

    See also:

    Last modified: 20 May 2019QC 54831