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SPR 2018/D1


Taxation Administration Act 1953

I, James O'Halloran, make this determination under Section 390-5 and Section 390-20 of Schedule 1 to the Taxation Administration Act 1953 .

1. Name of instrument
This determination is the Taxation Administration Member Account Attribute Service - the Reporting of Member Account Phases and Attributes 2018 .

2. Commencement
This instrument commences on the day after it is registered on the Federal Register of Legislation and will apply from 1 April 2018.

3. Authority
This determination is made under sections 390-5 and 390-20 of Schedule 1 to the Taxation Administration Act 1953.

4. Repeal of previous instrument
Legislative instrument F2017L00142 Reporting of all new member accounts and closed member accounts by superannuation providers in relation to superannuation plans (other than self managed superannuation funds) in accordance with the Taxation Administration Act 1953 registered 22 February 2017 is repealed on the commencement of this instrument.

5. Application
This instrument applies to every superannuation provider in relation to a superannuation plan (excluding self managed superannuation funds) in relation to superannuation interests and every life insurance company, who is required to lodge a Member Account Attribute Service (MAAS) approved form. The MAAS form requires event based reporting of individuals' superannuation account phases and attributes.

The MAAS form is required to be lodged no later than 5 business days after the event, or at such later date as the Commissioner of Taxation may allow.

6. Definitions
'Superannuation provider', 'superannuation interest', 'superannuation plan' and 'life insurance company' take their meanings from the Income Tax Assessment Act 1997.

Deputy Commissioner Superannuation

Registration Number:
Registration Date:

Related Explanatory Statements:
SPR 2018/D1 - Explanatory statement


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