Provision of member information protocol

How we provide information to super funds

The ATO may provide member information to super funds through various channels. The main method will be through the member account attribute services (MAAS) using the following 2 interactions:

• Maintain member account interaction – where you or your administrator reports the member account and receives a response from us containing member information. You're required to report information using the MAAS form.
• Provision of details (POD) service – an optional interaction that allows you and your administrator to request member information we hold.

Information we provide and how to use it

If the following information is held on ATO systems, we'll return the information once we receive a message from you or your administrator:

• residential address
• postal address
• email address
• mobile phone number
• date of death
• Division 293 deferred debt account.

Lost members

We can provide information if a fund considers the member is lost according to regulations, or at risk of becoming lost.

A key underlying concept for lost members is that it's the member who is considered lost – not the account.

If the member is already considered and reported as ‘lost’, information we provide may be used as follows:

• Lost uncontactable – you can update a member as ‘not lost’ if they are 'lost – uncontactable' and we provide a new (electronic or non-electronic) address.
• Lost inactive – you can update a member as ‘not lost’ once contact has been made and the member confirms their address (electronic or non-electronic).

We consider ‘new’ to mean the address is both different and more recent in comparison to the funds most recent address on record for the member.

Verification

If an address (electronic or non-electronic) is less than 2 years old and it matches the address you consider to be the most recent contactable address for the member, you have verified the member’s address.

However, if you have reason to believe that the member is no longer at this address (for example, if you've had returned mail), you should contact the member before you can consider verification.

Review further information in the Lost members register protocol.

Phone numbers

We provide phone numbers for the purposes of contacting your members, but they don't affect the member’s ‘lost’ status.

Member not yet lost but at risk of becoming lost

The legislation states that sharing information relating to a member’s super interest includes assisting a member to find all their super. Similarly, the recipient must use the information only for its intended purpose.

You can't use address information (electronic or non-electronic) from us when the member is not yet lost. Returned data should only be used to update member records once the member has confirmed the address.

If you're unable to engage with the member using the information provided, proceed with ‘lost member’ criteria as per the legislation and update the status through the relevant service.

Unclaimed super money

The following is guidance about using information we provide, how you can use it and when you may need to consider the unclaimed super money provisions.

Deceased members

You can't use addresses matching on a deceased member accounts to determine whether a member is no longer lost. You can only update the member’s account and evaluate the status of the member under the unclaimed super money provisions.

Member aged over 65 years

You can use information provided to evaluate the status of the member. You can use the information to contact your member if:

• the member has reached eligibility age
• you've not received an amount in respect of that member within the last 2 years
• a period of 5 years has passed since you last had contact with the member.

If the reasonable attempts to contact a member are unsuccessful, you can't use the address information to consider them as ‘not lost’. Members meeting these conditions are required to be assessed under the unclaimed super money provisions.

If the member is over 65 years old, lost (inactive or uncontactable) but has not yet met the unclaimed super money general provisions, you can use the information we provide in the same manner as lost members.

For further information, see Unclaimed superannuation money (USM) protocol.

Division 293 tax – deferred debt obligations

When Division 293 tax is assessed on a member's defined benefit contribution, the debt is deferred.

For information about Division 293 tax and defined benefit contributions, see Division 293 tax – deferred debt obligations for funds.

Legislative context

You can find technical guidance and specifications in relation to specific services in the relevant Business implementation guideExternal Link(BIG).

The disclosure of information about tax affairs of a particular entity is prohibited, except in certain specified circumstances. We can disclose information about a member's super interests to funds or their administrators where it is:

• for the purpose of assisting a member to consider how they want to manage their super interests
• to assist the fund to comply with their obligations under taxation or super law
• to enable funds to find all their members' super interests so that members can make decisions about their super interests
• for the purpose if a member is considered 'lost'.

The recipient of this information needs to ensure that it is only used for the purposes for which it was disclosed.

The relevant legislation is contained in:

• Division 355 of Schedule 1 of Taxation Administration Act 1953 (TAA)
• Section 44 of Superannuation (Unclaimed Money and Lost Members) Act 1999 (SUMLMA)
• Privacy Act 1988.

Funds should obtain their own advice on the application of the privacy law, including the Australian Privacy Principles, to their operations.

For more information about the Privacy Commissioner’s Guidelines, see Australian Privacy PrinciplesExternal Link.