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  • Member Account Transaction Service terms and conditions

    What is the Member Account Transaction Service?

    The Member Account Transaction Service (MATS) is an Australian Taxation Office (ATO) service that is comprised of two interactions:

    1. SPRMBRACCTX.0001.2018.Submit – for superannuation providers in relation to complying superannuation plans (other than self-managed superannuation funds (SMSFs)) and certain life insurance companies to notify the ATO of an individual’s superannuation account transactions.
    2. SPRMBRACCTX.0001.2018.Cancel – for superannuation providers in relation to complying superannuation plans (other than SMSFs) and certain life insurance companies to notify the ATO to cancel a transaction previously reported through the Submit interaction.

    See also:

    Access to MATS

    Users of the MATS are:

    • superannuation providers and their intermediaries (including 'Administrators'). To lodge a MATS form, the approved form for:
      • the giving of a statement to the Commissioner under section 390-5 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953) in relation to an individual’s superannuation account transactions
      • the reporting, under section 390-115 of Schedule to the TAA 1953, of material changes to, or omissions in, information given to the ATO in a statement under section 390-5 of Schedule to the TAA 1953.
       
    • life insurance companies and their intermediaries (including ‘Administrators’). To lodge a MATS form, the approved form for the giving of a statement under section 390-20 of Schedule 1 to the TAA 1953 in relation to an individual’s superannuation account transactions.

    Use of the MATS does not extend to SMSFs.

    Users must hold an AUSkey that has permission to access the MATS. The terms and conditions which apply to the use of AUSkey continue to apply.

    See also:

    Terms and conditions and use of the MATS

    By using the MATS, users acknowledge they are accepting the following terms and conditions of use. These terms and conditions and your use of the MATS, are governed by the laws in force in the Australian Capital Territory, Australia.

    Computer system, software and data compatibility and risks

    Users are responsible to take appropriate and adequate precautions to ensure that the information provided and obtained from this service is free of viruses or other contamination that may interfere with or damage their computer system, software or data. This includes the responsibility to ensure that unauthorised persons do not have access to that data, and that other security measures are in place.

    The ATO accepts no liability for any interference with or damage to a user’s computer system, software or data occurring in connection with or relating to this service.

    Refer to the Digital Service Provider (DSP) Operational FrameworkExternal Link for details regarding the protection of digital taxation or superannuation related information.

    Non availability, interruptions and faults using the service

    Whilst the ATO will make reasonable efforts to ensure that the service is available, the ATO makes no guarantees to neither provide continuously available access to the service nor provide access which is uninterrupted or fault free.

    See also:

    No warranties by the ATO

    While the ATO has taken all reasonable care to ensure information provided to users is accurate, subsequent changes in circumstances may occur at any time and may impact on the accuracy of the information. The ATO does not give any warranty, make any representation as to, or accept responsibility for the accuracy, correctness, reliability, timeliness or completeness now or in the future of any information provided.

    We may alter these terms and conditions at any time. If we do so, notification of the change will be issued prior to its implementation.

    Indemnity and limited liability

    Users will be responsible for (and users agree to indemnify the ATO against) any loss or damage to any person arising from any one of the following:

    • any breach by users of these terms and conditions
    • any wilful, negligent or unlawful act or omission by users in relation to, or in the course of using the MATS.

    Users agree that the ATO will not be liable for any direct, indirect, incidental, special, consequential or exemplary damages (including for loss of profits, goodwill, information, data or other intangible losses) resulting from:

    • the use or inability to use the MATS
    • unauthorised access or alterations of your transmissions to or from the MATS
    • activities resulting from the loss or misuse of your AUSkey and password
    • statements or conduct of any third party
    • any other matter relating to the MATS.

    Breach of these terms and conditions

    The MATS must only be used by superannuation providers and life insurance companies, and their intermediaries (including Administrators), for the purposes for which it is designed.

    When an administrator holding an AUSkey accesses or uses the MATS for purposes other than in accordance with these terms and conditions, the ATO (in addition to any other rights) may:

    • terminate the ability of that AUSkey to access the MATS
    • report the matter to the entity or entities for whom that AUSkey is held or purportedly used, and to the authority who issued that AUSkey, and
    • refer the matter to other regulatory authorities.

    Compliance reviews

    Users of the service understand that the Commissioner will conduct regular reviews of their compliance with these terms and conditions. If compliance review indicates that the user has not complied with the terms and conditions or misused the service in any way, the Commissioner can:

    • terminate a user’s access to the service
    • impose penalties or take prosecution action
    • refer the matter to their regulator.

    As part of our fraud prevention measures, the ATO may impose limits on the use of the MATS by a user at any point in time or during a single day.

    Definitions for the purpose of this document

    Administrator

    An entity appointed in Access Manager by a superannuation entity via their AUSkey for the purpose of using the MATS on their behalf.

    Approved form

    The form in which information must be provided to the ATO to satisfy an entity’s reporting obligations to the ATO.

    AUSkey

    A secure online login obtainable from the Australian Business RegisterExternal Link that allows businesses to access and send business information to government agencies, online. AUSkey is a requirement for lodgments via Standard Business Reporting (SBR).

    Intermediary

    An intermediary is authorised by the provider to report on their behalf. An intermediary may be a superannuation administrator, or any other properly authorised legal entity. The intermediary lodges the report with the ATO.

    Individual

    For the purposes of this document, an individual refers to:

    • a member of a superannuation fund
    • a depositor with an Approved deposit fund (ADF)
    • holders of certain life insurance policies
    • holders of a Retirement savings account (RSA).
     

    Life insurance company

    For the purposes of this document and the MATS, a life insurance company refers to a life insurance company required to report under section 390-20 of Schedule 1 to the TAA 1953 that is not a superannuation provider.

    Superannuation provider

    A ‘superannuation provider’ in relation to a ‘superannuation plan’ refers to:

    • for a superannuation fund – the trustee of the fund
    • for an approved deposit fund (ADF) – the trustee of the fund
    • for an RSA – the RSA provider

    For the purposes of this document, and the MATS, a ‘superannuation provider’ does not include the trustee of an SMSF.

    A superannuation provider includes a life insurance company that is an RSA provider.

      Last modified: 03 Jul 2018QC 56179