When you receive a valid release authority, the member has satisfied a condition of release. You are authorised to release a benefit, but not to refund contributions. The contributions that gave rise to an actual or potential liability to excess contributions tax are past transactions that are unchanged by application of the release authority.
Actioning a release authority must have no impact on the contributions you report, or on any contributions tax you applied to the member account when the contributions were made.
The release authority does not impact contributions reporting for a member, or whether the contributions are considered assessable contributions for the purposes of your fund's income tax liability.
You must ensure that your systems do not trigger a re-report when you action a release authority.