• Section D: Member account details

    Attention

    If the member has more than one account, complete a separate section C, D, E and F for each account.

    End of attention

    30 Member account number

    Provide the member’s account number.

    The account number is allocated by a provider to identify a member’s account in the fund. It is important that the account number used on the MCS reflects the account number available to members because we may display this information online to members.

    Attention

    When lodging an amended MCS, a provider must use the same account number and provider client identifier for the member as the one used to identify the member’s account on the original MCS.

    The member account number together with the client identifier must uniquely identify a member’s account with the provider. Account numbers or client identifiers that were previously used for another member cannot be recycled.

    End of attention

    31 Client identifier

    Provide the client identifier.

    This is the number used by the fund to uniquely identify their member. It may be assigned by a provider to link all accounts the member holds within the organisation. For example, the provider client identifier may be a customer number which is used to link five different accounts held by one member with the provider. It is important that the provider client identifier used on the MCS reflects the number available to your members as we may display this information online to your members.

    32 Does the member’s account accept super co‑contributions and LISC?

    Indicate whether the provider will accept a super co‑contribution and LISC for this member by placing an ‘X’ in the applicable box.

    To be able to accept a super co‑contribution and LISC, all of the following must apply:

    • the member must be a current member of the fund
    • the account cannot be a pension account or income stream account
    • the super provider must hold the member’s TFN.
    Attention

    The last arrangement reported will remain if this question is left blank. If no arrangement has previously been reported, it will be assumed that the provider can accept co‑contributions and LISC payments for the member.

    End of attention

    33 Are inward rollovers accepted?

    Indicate whether the provider will accept inward rollovers for this member by placing an ‘X’ in the applicable box.

    If a super account will not accept rollovers, they cannot be a ‘receiving account’ for the auto‑consolidation of low‑balance accounts.

    34 Date account was opened

    Provide the date that contributions began to be paid into, or otherwise attributed or credited to, the member’s account with the provider.

    If the date the account was opened is unknown but the provider can determine that the account was opened:

    • before 7 May 1997, show this date as 1 January 1900
    • on or after 7 May 1997 and before 1 July 2007, show this date as 30 June 2007.

    35 Date of last contribution (including rollovers)

    Provide the date the last contribution was made to the account or the last rollover or transfer was accepted.

    If this date is within two years of the date of preparation of the MCS, the account will not be eligible for the auto‑consolidation of low‑balance accounts. If this date is within the reported financial year, the amount payable to the member is not treated as unclaimed money.

    If the date is not known by the provider, then a reasonable estimate or default date is acceptable, providing the treatment of unclaimed super money (USM) and consolidation for the member is unaffected.

    Example

    Provider A changed its administrator on 1 July 2007 and contribution data from before 2007 was not migrated to the new platform. Provider A has no contributions data for members for whom contributions have not been made since 1 July 2007, and so reports a ‘date of last contribution’ of 01/07/2007 for all of these members.

    End of example

    This arbitrary date is acceptable because the date is more than two years ago and will not change the conclusions we reach with regard to USM and auto‑consolidation.

    36 Account status

    Provide information about whether contributions can currently be accepted into the member’s account with the provider by placing the applicable code in the box provided.

    Code

    Status

    Description

    O

    Open and not lost

    The member’s account is open to contributions, the member is not a lost member and the fund will generally accept payments from us. Insurance‑only and defined benefit accounts are reported as open as long as at least some contributions may be accepted and despite any particular restrictions on acceptance of ATO payments.

    L

    Open and lost

    The member’s account is open to contributions and the member is a lost member.

    C

    Closed

    The member’s account is closed (this includes those in pension phase) and will not accept payments from us.

    The following examples should help you determine which code is appropriate:

    • An account from which a pension is being paid is reported as ‘closed’.
    • An account being prepared for rollover to another fund (so further contributions will not be accepted) may be reported as ‘closed’.
    • An account from which a transition‑to‑retirement pension is being paid but into which contributions continue to be accepted is reported as ‘open’.
    • A defined benefit account or interest is reported as ‘open’ when specific contributions can be accepted under the rules of the scheme but is closed as soon as a pension or lump sum benefit phase is triggered and contributions can no longer be accepted under the rules of the scheme.
    • A defined benefit interest in a public sector scheme with no balance of monies held and representing only a statutory entitlement to a lifetime pension paid out of consolidated revenue is reported as ‘open’ prior to commencement of the pension and ‘closed’ thereafter.
    • An insurance‑only account or policy, for which the only contributions are those from which premiums are paid to an insurer, is reported as ‘open’.
    Attention

    ‘Open’ means that the account is open to contributions.

    ‘Lost members’ include only those who are ‘lost uncontactable’, not those who are ‘lost inactive’. The term ‘lost uncontactable’ is explained in the Lost members register – protocol

    End of attention

    37 Account phase

    Shows whether a pension or income stream has commenced and/or has been paid, from this account during the financial year by placing the applicable code below in the box provided.

    Members without a defined benefit interest.

    Code

    Description

    P

    A pension or income stream (including a transition to retirement pension) has commenced or has been paid in respect of this account.

    A

    The provider has determined that code P does not apply. A pension or income stream (including a transition to retirement pension) has not commenced and/or has not been paid in respect of this account.

    Members with a defined benefit interest  

    Code

    Description

    P

    A pension or income stream (including a transition to retirement pension) has commenced and/or has been paid in respect of this account.

    B

    The provider has determined that code P does not apply and has paid one or more of the following superannuation benefits:

    • a rollover superannuation benefit – section 306-10 of the Income Tax Assessment Act 1997 (ITAA 1997) – but excluding rollovers for a successor fund transfer
    • any lump sum superannuation benefit excluding those released because of severe financial hardship or compassionate grounds (section 307-65 of the ITAA 1997) or family law superannuation payments. For example, these benefits are included  
      • a life benefit paid to the member
      • payment of the member’s retirement benefit
      • payment of a death benefit
      • a payment to the ATO or a member in response to a release authority.
       

     

    A

    The provider has determined that neither codes P or B apply.

    Determine whether these values apply based upon benefits paid or pension commenced in any financial year, not only during the current financial year.

    This information helps us to administer Division 293 tax in relation to high income members with a defined benefit interest and gives us information to display online for your members.

    38 Date pension phase or benefit payment phase commenced

    If the account phase is still ‘A’, leave this field blank. Otherwise, provide the date on which the account phase first changed from code A to either code P or code B. This field is to be provided in the format DD/MM/YYYY.

    A reasonable estimate of the date may be provided when accurate data is not held by the provider. For example, if on 1 July 2003 the provider changed its computing platform so that certain legacy data is not available in the current system for members who have been paid a pension continuously since at least 1 July 2003, the arbitrary date of 01/07/2003 is reported at this field.

    39 Insurance indicator

    Indicate whether there is an insurance interest attributed to this account or to the member in respect of this account by placing an ‘X’ in the applicable box.

    40 Defined benefit interest

    Place an ‘X’ in the applicable box to indicate whether this statement provides information that relates to some or all of the member’s defined benefit interest.

    For the definition of ‘defined benefit interest’, refer to

    • section 292‑175 of the ITAA 1997 for the 2012–13 financial year
    • section 291-175 of the ITAA 1997 for later financial years.

    41 Are rollover requests from the member accepted?

    Place an ‘X’ in the applicable box to indicate whether the provider is required by SISR regulation 6.30 to consider a member request to roll over in relation to this account.

    Indicate ‘No’ at this question only when one or more of the following apply:

    • A pension is being paid from the account and it is not an allocated pension.
    • The MCS relates to a defined benefit component of a super interest in a defined benefit fund and the member who holds the interest is an employee of an employer‑sponsor of that fund.
    • The provider is an unfunded public sector super scheme.

    We will use this data to help avoid sending the provider an electronic portability form for the member in circumstances where it cannot be considered.

    42 Unique superannuation identifier (USI)

    This is the USI attributed by the provider to the member’s account. The USI must be an identifier previously given to us for the purposes of regulation 3B.03 of SISR. It allows us to direct superannuation payments and information to the correct destination (for example, to allow payments to be made to particular products within a fund).

    Exempt public sector schemes may blank-fill the USI field where they are not required to comply with regulation 3B.03 of SISR. These schemes report either X or C at the Provider Type field.

    The identifier reported at this field must use one of the following formats:

    • the provider’s ABN followed by three digits (14 numerical characters)
    • a super product identification number (SPIN) of nine alphanumeric characters preceded by five leading zeroes to make a total of 14 alphanumeric characters.

    An MCS lodged for 2013 –14 or subsequent financial years must always include a USI, even if the account is closed for ATO payments.

    Last modified: 26 Aug 2014QC 35483