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  • Member Account Transaction Service

    The Member Account Transaction Service (MATS) will be the new service for reporting member contributions or transactions more frequently and at a transactional level.

    From 2018 MATS will form part of your reporting obligations via the SuperStream data standard.

    Next steps:

    See also:

    MATS design

    You will need to report transactional information about super contributions and events via MATS throughout the year, at the time the transaction or event occurs, rather than annually (event-based reporting).

    You can transition to MATS from 1 July 2018, and will need to have cutover to MATS by 31 March 2019. See MATS key dates.

    You will need to use MATS to report:

    • contributions and transactions within ten business days of the event or transaction
    • some annual aggregated amounts.

    As part of your transition to MATS, you may need to know about:

    You will also need to know about the:

    See also:

    MATS contributions and transactions

    The types of contributions and transactions that need to be reported through MATS are:

    • member contributions balance amounts
    • employer contributions
    • non-employer contributions
    • retirement phase events
    • acknowledged notices of intent.

    Details of these contributions and transactions and how to report them through MATS can be found in the technical documents.

    The protocol documents will provide further guidance on how you should use MATS.

    Transitional arrangements

    All transactions that occur from 1 July 2018 need to be reported through MATS. If you don't cutover, or transition, to MATS until after this date, you'll need to back-report transactions.

    We issued CRT alert 070/2017 that outlines how you can transition to MATS.


    If you cutover to MATS later than 1 July 2018 you will need to back-report. This means you will need to collect and store the required data from 1 July 2018 and when you cutover to MATS, you will need to back-report that stored data through MATS. To make this easier, we will have a staged approach to the level of detail you need to provide.

    Please note, you will not need to back-report retirement phase events. You should continue to report these through the TBAR until you cutover to MATS.

    Staged approach to reporting full transaction details

    MATS reporting requires you to report more details than you have in the past. Funds that are able to capture and report the additional details when they cutover, or transition to MATS, should do so.

    For funds that are not able to do so, we are adopting a more flexible approach to the level of detail you are required to report a minimum level of detail. However funds that are in a position to report more detail should do so before 1 April 2019.

    We issued CRT alert 070/2017 to advise you of the staged approach to reporting full transaction details.

    See also:

    MATS key dates


    • 1 July 2018  
    • 1 July 2018  
      • funds can commence reporting through (cutover to) MATS
      • funds will have until 31 March 2019 to cutover to MATS (this is an extended cutover period)
      • funds that cutover to MATS after 1 July 2018 will need to provide back-reporting
    • 31 October 2018
      • MCS due for the period 1 July 2017 to 30 June 2018 (last MCS).


    • 31 March 2019  
      • last day to cutover to MATS
    • 1 April 2019  
      • MATS compliance date – funds must be reporting the full level of detail for each transaction through MATS by this date
      • we may consider extensions only in exceptional circumstances and only with prior approval.

    See also:

    Last modified: 22 Mar 2018QC 54833