For provider, employer and supplier report in full with one blank between words and any initials that occur in the name. However, care must be taken with some non-individual names to differentiate between initials and actual words. For example, and (a partnership) would be reported as WbRbANDbJbBbSMITH, but ABC Fund would be reported as ABCbSUPERANNUATIONbFUND (The character b is used to indicate blanks). Valid values are: A-Z 0-9 ( ) space & / apostrophe hyphen full stop 6.1 Record length – must be set to 996. 6.2 Filler – For use by the ATO. (a) blank fill (b) zero fill 6.3 Record identifier – must be set to IDENTREGISTER1. 6.4 Supplier Australian business number (ABN) – the ABN of the data supplier and must be a valid ABN. Refer to section for information on ABN validation. 6.5 Run type – identifies the information as test or production data. This field must be set to either T for test data or P for production data. 6.6 File creation date – the date the file is created. Where the ATO receives multiple files for a financial year for a single provider, it will attempt to load the files in file creation date order. If a file is received with a file creation date that is earlier than an existing MCS lodgment for a financial year, the lodgment will be suspended and the supplier contacted to resolve the conflict. The date must not be in the future. 6.7 Data type – identifies the type of information. For super reports the field must be set to L. 6.8 Type of report – identifies the type of data being lodged. This field must be set to S. 6.9 Type of return media – identifies the medium to be used by the ATO for return of information to the supplier. This field must be set to one of the following values:
Personal contributed amount, and Other contributed amount. For a member of a defined benefits super scheme, the value reported in this field is the sum of the values reported in the following fields: Employer contributed amount (defined benefits) and includes any amount that may be reasonably regarded as attributable to the member under the scheme for the financial year, Personal contributed amount, and contributed amount. Any super co-contribution received by the fund for the member must be included in the Total contributed amount field in the financial year in which they are received by the fund. This field is mandatory for MCS lodgments prior to the 2008 financial year (the Financial year field in the Provider identity data record is from 1997 to 2007, inclusive). If the Financial year field in the Provider identity data record is greater than 2007, this field must be zero filled. Employer contributed amount (accumulation) – the amount of contributions made by an employer on behalf of the member to an accumulation interest. Include in this amount: employer contributions made to an accumulation interest on behalf of employees to meet guarantee, award or other obligations, amounts contributed under an effective salary sacrifice arrangement, guarantee charge amounts the ATO paid to the provider on behalf of the member, and the taxable component of any holding accounts special account amounts the ATO transferred to the provider on behalf of the member. This field is mandatory for MCS lodgments prior to the 2008 financial year (the Financial year field in the Provider identity data record is from 1997 to 2007, inclusive). If the Financial year field in the Provider identity data record is greater than 2007, this field must be zero filled. 6.101 Employer contributed amount (defined benefits) – super (defined benefits) providers are required to report that part of the total contributed amount which are surchargeable contributions for the financial year that constitute the actuarial value of the benefits that accrued to, and the value of the administration expenses and risk benefits provided in respect of, the member for the financial year. surcharge does not apply to contributions made after 30 June 2005. As there was no requirement to calculate and report notional contributions for the 2006 and 2007 financial years provision of this data is not required for those years.
This field is only valid for MCS lodgments prior to 2008 (the Financial year field in the Provider identity data record is from 1997 to 2007, inclusive). 6.137 Destination provider client identifier – the identifier that the provider, to which the contributed amount was transferred, uses to link all accounts for a person. An example is a customer number which may be used to link different provider member accounts within the destination provider held by one person. For transfers of contributed amounts that have occurred on or after 1 July 2002, this field must be supplied if applicable to the Destination provider member account number field and the Destination type field is R. This field is only valid for MCS lodgments prior to 2008 (the Financial year field in the Provider identity data record is from 1997 to 2007, inclusive). 6.138 Date provider ceased to be the holder of the contributions – the date the provider ceased to be the holder of the contributions (if further assistance is required, see Contributions Determination SCD 98/1). This field is only valid for MCS lodgments prior to 2008 (the Financial year field in the Provider identity data record is from 1997 to 2007, inclusive). 6.139 Transferred total contributed amount – the value or part thereof reported in the Total contributed amount field in the Contributed amount data record that is being transferred to the destination referred to in the Name of destination field. The sum of all Transferred total contributed amount fields reported for a member for a financial year must not be greater than the Total contributed amount field reported in the Contributed amount data record for the member for the financial year. This field is only valid for MCS lodgments prior to 2008 (the Financial year field in the Provider identity data record is from 1997 to 2007, inclusive). 6.140 Transferred employer contributed amount (accumulation) – the value or part thereof reported in the Employer contributed amount (accumulation) field in the Contributed amount data record that is contained in the total contributed amount being transferred. The sum of all Transferred employer contributed amount (accumulation) fields reported for a member for a financial year must not be greater than the Employer contributed amount (accumulation) reported in the Contributed amount data record for the member for the financial year. This field is only valid for MCS lodgments prior to 2008 (the Financial year field in the Provider identity data record is from 1997 to 2007, inclusive).
6.144 Unique provider reference for contributed amount transfer-out – a unique reference for the Contributed amount transfer-out data record for the member which the ATO can quote if discussing the information provided. This field is only valid for MCS lodgments prior to 2008 (the Financial year field in the Provider identity data record is from 1997 to 2007, inclusive). 6.145 Destination provider system code – the system or product code within the administrative structure of the destination provider to which the amount was transferred. Only supply if known and confirmed by the destination provider. This field is only valid for MCS lodgments prior to 2008 (the Financial year field in the Provider identity data record is from 1997 to 2007, inclusive). – the ABN of the destination provider and must be a ABN. Refer to section for information on ABN validation. For transfers of contributed amounts that have occurred on or 1 July 2003, the Destination provider Australian business number (ABN) field must be supplied if the Destination Type field is R. Ensure the correct Destination provider tax file number (TFN) or Destination provider Australian business number (ABN) is supplied. If in doubt, contact the destination provider to confirm details. This is only valid for MCS lodgments prior to 2008 (the Financial year field in the Provider identity data record is from 1997 to 2007, inclusive). 6.147 Destination provider tax file number (TFN) – the TFN of the destination provider and must be a valid TFN. Refer to section for information on TFN validation. Ensure the correct Destination provider tax file number (TFN) or Destination provider Australian business number (ABN) is supplied. If in doubt, contact the destination provider to confirm details. This is only valid for MCS lodgments prior to 2008 (the Financial year field in the Provider identity data record is from 1997 to 2007, inclusive). 6.148 Destination provider product identification number – the product identification number of the product within the provider to which the amount was transferred. For transfers of contributed amounts that have occurred on or after 1 July 2002, at least one of the following fields must be supplied if the Destination type field is R: Destination provider product identification number Destination provider member account number