If you are the provider completing this statement you do not have to complete all of section B – you only need to:
- complete questions 10 and 11
- report code A at question 11.
Who is the ‘provider’?
The obligation to report is imposed by the legislation upon a super provider in respect of a particular super plan and each member of that plan.
The definition of ‘provider’ in the legislation is therefore:
- for a super fund, the trustee of the fund
- for an approved deposit fund (ADF), the trustee of the fund
- for a retirement savings account (RSA), the RSA provider.
However, as is the convention in our other forms, the term ‘provider’ is used in this document to refer to the particular super fund, ADF or RSA that details are being reported for, rather than to the trustee or RSA provider with the obligation to report them.
A super fund includes all public sector super schemes, regardless of whether they are administered by Australian Prudential Regulation Authority (APRA) or whether they are constitutionally protected.
Some super funds have registered a name with us that includes a reference to the fund’s trustee (for example, ‘Trustee for XYZ Super Fund’). It is this registered name that should be reported as the name of the provider.
Note:
The provider name reported must correspond to the ABN and TFN reported at questions 12 and 13.
10 Financial year
Provide the financial year within which the contributions being reported were made to the provider. Give the year in which the financial year ends.
For example, if information is being lodged in October 2013 for contributions made between 1 July 2012 to 30 June 2013, this field would be 2013.
The financial year must be equal to or greater than 2013, but cannot be greater than 2018.
You must complete a separate MCS for each financial year you are reporting.
11 What is the supplier’s relationship with the provider?
Place the applicable code in the box provided.
The following codes indicate the relationship of the supplier to the provider. If the supplier is the administrator of the provider, report the value below which best describes the administration.
If you are both the provider and supplier, report code A, then go to question 21.
Code |
Relationship |
|---|---|
A |
There is no supplier and the provider is acting on its own behalf in the lodgment of this MCS without using the services of an administrator or other agent. |
C |
The supplier is an administrator of this provider and is best described as an accountancy practice. |
F |
The supplier is an administrator of this provider and is best described as a financial planning practice. |
I |
The supplier is an administrator of this provider and is best described as an industry administrator. |
L |
The supplier is a liquidator or provisional liquidator of this provider. |
R |
The supplier is an administrator of this provider and is best described as a retail administrator. |
S |
The supplier is an administrator of this provider and is best described as a specialist firm, consultancy or life insurance office. |
T |
The supplier is an administrator of this provider and is best described as a tax agent. |
U |
The supplier is an administrator of this provider and is best described as an actuarial administrator. |
W |
The supplier is a controller or administrator (as defined for the purposes of the corporations law). |
X |
The supplier is the trustee of a bankrupt estate or the trustee of a deed under part IX or part X of the Bankruptcy Act 1966. |
Note:
- If the supplier is neither the provider’s administrator nor the provider itself, leave this code blank.
12 TFN
Provide the provider’s TFN.
13 ABN
Provide the provider’s ABN.
14 Provider type
Use the appropriate code to classify the provider.
If more than one type applies, use the most specific type.
Code |
Provider classification |
Definition |
|---|---|---|
P |
Public offer super funds |
As defined by section 18(1) of the Superannuation Industry (Supervision) Act 1993 (SISA). |
N |
Non-public offer super funds |
A super fund that has more than four members where the membership is limited to employees of an employer or group of employers. |
S |
Public sector superannuation scheme |
A scheme for paying super retirement or death benefits, where the scheme is established either:
|
X |
Exempt public sector super schemes |
As listed in Schedule 1AA of the Superannuation Industry (Supervision) Regulations 1994 (SISR). |
D |
Approved deposit funds |
A fund that is an indefinitely continuing fund and is maintained by a registrable super entity licensee that is a constitutional corporation which is maintained solely for approved purposes. |
E |
Eligible rollover funds |
A regulated super fund or approved deposit fund which is eligible to receive benefits automatically rolled over from other super funds. The trustee of the fund must have given APRA a notice in the approved form stating that it is an eligible rollover fund. |
A |
Small APRA funds |
An APRA-regulated super fund with less than five members and with a registrable super entity as trustee. |
C |
Constitutionally protected fund (CPF) |
A fund established under state legislation that is declared by the income tax regulations to be a CPF. |
R |
Retirement savings account |
An account or a policy defined under section 8 of the Retirement Savings Accounts Act 1997 and provided by a life insurance company. |
15 Name
Provide the provider’s full name.
We prefer that you report the legal name of the provider. However, if you have registered a name with us that differs slightly from the legal name, you must use the exact provider’s name that you have registered with us instead.
Use the provider’s name that you have registered with us. It must correspond to the TFN and ABN you have given for the provider at questions 12 and 13.
16 Previous name
Provide the provider’s previous name if it has changed since an MCS was last lodged.
This statement will not update registration information held by us. To update name details, visit Work out which registrations you need to use our ‘change of registration details’ process.
17 Street address
Provide the provider’s street address, not a post office box.
18 Postal address
Provide the provider’s postal address.
19 Address for service of notices
Place an ‘X’ in the applicable box. This is where we will send correspondence, such as an outcome of lodgment report.
See also:
20 Contact person
Provide the name of the contact person representing the provider.