Data collected to allow the ATO primarily to administer these superannuation products Year Lodgment ended obligation Consolidation and 30 June applies to Super Contribution Low Income display of member Division 293 tax Surcharge Co-contribution Caps Contribution accounts 1997  1998  members with 1999  surchargeable 2000 contributions  2001  2002  2003  2004   2005   2006  members with 2007  any contributions 2008   2009   2010   2011   2012   2013      all members later years      The MCS is due each year on the date specified by the Commissioner in the MCS Instrument of Lodgment, generally 31 October each year. Penalties may apply for late lodgment and failure to lodge in respect of any member. Where there are multiple members included in the lodgment, a separate penalty may apply for each member. The Commissioner may grant additional time to lodge in special circumstances. For further information about lodgment and lodgment penalties, see the at or contact by email . MCS Penalties may apply to false or misleading statements made in an MCS lodgment from 4 June 2010 if the provider (or supplier acting on the provider’s behalf) has failed to take reasonable care. Software developers should take this into account in the development of software that facilitates provision of correct information in accordance with this specification. For more information about these penalties including an example of how it might apply to an APRA regulated fund making a false or misleading statement, refer to and Practice Statement PS LA 2012/4 at .
Year ended 30 June Data collected to allow the ATO primarily to administer these superannuation products Lodgment obligation applies to Super Surcharge Co-contribution Contribution Caps Low Income Contribution Consolidation and display of member accounts Division 293 tax 1997  members with surchargeable contributions 1998  1999  2000  2001  2002  2003  members with any contributions 2004   2005   2006  2007  2008   2009   2010   2011   2012   2013      all members later years      The MCS is due each year on the date specified by the Commissioner in the MCS Instrument of Lodgment, generally 31 October each year. Penalties may apply for late lodgment and failure to lodge in respect of any member. Where there are multiple members included in the lodgment, a separate penalty may apply for each member. The Commissioner may grant additional time to lodge in special circumstances. For further information about lodgment and lodgment penalties, see the at or contact by email . MCS Penalties may apply to false or misleading statements made in an MCS lodgment from 4 June 2010 if the provider (or supplier acting on the provider’s behalf) has failed to take reasonable care. Software developers should take this into account in the development of software that facilitates provision of correct information in accordance with this specification. For more information about these penalties including an example of how it might apply to an APRA regulated fund making a false or misleading statement, refer to and Practice Statement PS LA 2012/4 at .