P - Public offer super fund as defined by section 18(1) of the SISA. – N - Non public offer super fund 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 the payment of super, retirement – or death benefits, where the scheme is established: by, or under a law of the Commonwealth or of a State or Territory; or under the authority of: the Commonwealth or the government of a or Territory; or a municipal corporation, another local governing body or a public authority constituted by or under a law of the Commonwealth or of a State or Territory. Do not use code S if either of the more specific codes X or C applies. X - Exempt public sector super scheme defined in the Superannuation Industry –as (Supervision) Regulations 1994 (SISR). Do not use code X if the more specific code C applies. D - Approved deposit fund a fund that is an indefinitely continuing fund and is maintained by – a registrable super entity licensee that is a constitutional corporation that is maintained solely for approved purposes. E - Eligible rollover fund a regulated super fund or ADF 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 - APRA fund an APRA regulated super fund with fewer than five members and with a – registrable super entity as trustee. C - Constitutionally protected fund a fund established 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. This field is mandatory for MCS lodgments for 2013 and subsequent financial years. If the Financial year field in the Provider identity data record is less than 2013, this field must be blank filled. 6.55 Record identifier must be set to DMBR. – 6.56 System code a code for the system, product or other location within the – administrative structure of a provider which holds the account of a member.
P - Public offer super fund – as defined by section 18(1) of the SISA. N - Non public offer super fund – 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 the payment of super, retirement or death benefits, where the scheme is established: by, or under a law of the Commonwealth or of a State or Territory; or under the authority of: the Commonwealth or the government of a or Territory; or a municipal corporation, another local governing body or a public authority constituted by or under a law of the Commonwealth or of a State or Territory. Do not use code S if either of the more specific codes X or C applies. X - Exempt public sector super scheme –as defined in the Superannuation Industry (Supervision) Regulations 1994 (SISR). Do not use code X if the more specific code C applies. D - Approved deposit fund – a fund that is an indefinitely continuing fund and is maintained by a registrable super entity licensee that is a constitutional corporation that is maintained solely for approved purposes. E - Eligible rollover fund – a regulated super fund or ADF 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 - APRA fund – an APRA regulated super fund with fewer than five members and with a registrable super entity as trustee. C - Constitutionally protected fund – a fund established 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. This field is mandatory for MCS lodgments for 2013 and subsequent financial years. If the Financial year field in the Provider identity data record is less than 2013, this field must be blank filled. 6.55 Record identifier – must be set to DMBR. 6.56 System code – a code for the system, product or other location within the administrative structure of a provider which holds the account of a member.