Members rely on ATO Online to make decisions about their superannuation. It's important your reporting is accurate, so they can make informed decisions.
When lodging member account information through the MAAS:
- For reversionary accounts, complete all reporting before you submit a close MAAS for the deceased account holder. Then, wait 24 hours before you submit an open MAAS for the beneficiary.
- Report the full name of the member, don’t use Estate of or Deceased Estate in any of the name fields.
- Submit MAAS closures and MAAS opens in separate batches or files to ensure the data is consumed in the intended order.
- Report closed/open member accounts and any updates to these member accounts within 5 business days of when they occur. This allows us to send Government contributions and rollovers to the correct destination.
- Complete the mandatory fields; Contributions accepted, Inward rollovers accepted, Member outward rollovers accepted, and Government rollovers accepted correctly to ensure we only send the relevant member entitlements to you via SuperStream.
- Ensure the message timestamp is the current date and time for each MAAS lodgment, rather than reusing a timestamp from a previous lodgment.
- If you don’t hold a Tax File Number (TFN) for a member, leave the field blank. Don't use a default or invalid TFN. Accurately report the TFN in the field if it is available.
When reporting MATS transactions for a member:
- Ensure you have successfully reported member account information through the MAAS, and all original identifiers match those you report on the MATS.
- Lodge new member account information through the MAAS prior to lodging a MATS transaction for the member
- When responding to a Commissioners commutation authority, lodge a transfer balance account report (TBAR) instead of using the MATS.
- Use MAAS and MATS online services only for real accounts with accurate names and information. Do not submit dummy accounts to test system operations, as this will create real records.
For assistance with reporting obligations, see the MAAS and MATS Business Implementation Guide at Superannuation (SPR) | Standard Business ReportingExternal Link.
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