UNCLASSIFIED / ELECTRONIC REPORTING SPECIFICATION - OUTCOME OF LODGMENT
specification / software developers / March 2009 / UNCLASSIFIED
format / Audience / Date / Classification
Electronic reporting specification
Outcome of lodgment report version 5.2
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UNCLASSIFIED / ELECTRONIC REPORTING SPECIFICATION - OUTCOME OF LODGMENT report

CHANGES IN THIS VERSION OF THE SPECIFICATION

Information within this specification has primarily been updated to incorporate the addition of the First home saver accounts (FHSA) activity report and the First home saver accounts payment variation advice (FHSAPVA) and the Unclaimed super money statementinto the Outcome of lodgment report.

General key changes

  • References to FHSA and Unclaimed super money documentation and systems included where necessary.
  • Codes added for transmission via internet naming convention for FHSA activity report and FHSAPVA and Unclaimed super money statement in the segment Internet within the section 3 Physical specifications.
  • All information about sending an Outcome of lodgment report via magnetic media is removed as it is no longer an approved correspondence method.
  • Code for date field format changed from DT to D.
  • All references to the Recipient superannuation provider data record have been changed to Recipient provider data record.
  • Section 7 Example of data file structure includes examples for FHSA activity report and FHSAPVAand Unclaimed super money statement.
  • Section 8 More information includes a segment for FHSA contacts.

Changes to data records, values and definitions

  • Outcome of lodgment identifier data record

–Record identifier field changed from AN to A.

–Tax Office medium specification version number field changed to Report specification version number field.

–Codes added in the Report specification version number field to cater for: PVA for superannuation holding accounts (SHA) special account employer contribution remittance; PVA for SHA special account super co-contribution remittance; PVA for Government FHSA contribution remittance; PVA for Government FHSA contribution recovery; FHSA activity report; FHSAPVA for Government FHSA contribution remittance; and FHSAPVA for Government FHSA contribution recovery.

–Code added in the Report specification version number field to cater for Unclaimed super money statement.

  • Recipient provider data record

–Record identifier field changed from AN to A.

–The Superfund numberfield changed from mandatory to optional.

–The field name Membership/assessment review accepted count is changed to Review accepted count.

–The field name Membership/assessment review rejected count is changed toReview rejected count.

–The field name Membership/assessment review duplicated countis changed to Review duplicated count.

–Report ID field changed to Report identifier.

–Load ID field changed toLoad identifier.

–Supplier file ID field changed to Supplier file identifier.

  • Edit statistics data record

–Record identifier field changed from AN to A.

  • Edit result data record

–Record identifier field changed from AN to A

–The field Provider member account number/tax file number (TFN) is changed to Account number/FHSA number/tax file number (TFN).

–The field Provider client ID is changed to Provider client identifier/FHSA holder reference number.

  • File total data record

–Record identifier field changed from AN to A.

ACRONYMS

Acronym / Expanded
ABN / Australian business number
APRA / Australian Prudential Regulation Authority
AVA / Assessment variation advice
ECI / electronic commerce interface
FHSA / first home saver account
FHSAPVA / First home saver accounts payment variation advice
FHSA activity report / First home saver accounts activity report
ISC / Insurance and Superannuation Commission
LMS / Lost member statement
MCS / Member contributions statement
MIPS / Magnetic Information Processing Service
MES / Member exit statement
PVA / Payment variation advice
RSA / retirement savings accounts
SDHP / Software developers home page
SFN / superfund number
SG / superannuation guarantee
SILU / Software Industry Liaison Unit
SHA / superannuation holding accounts
TFN / tax file number
USM / Unclaimed super money statement

DEFINITIONS

Several key terms used in this specification:

Term / Description
Member / For the purpose of this document, a member is defined as a member of a superannuation fund or the holder of a retirement savings account (RSA).
FHSA holder / For the purpose of this document, a FHSA holder is defined as an owner of a first home saver account (FHSA).
Supplier / This is the organisation (as authorised by the super provider or FHSA provider) that manages the affairs of one or more super providers or FHSA providers. A supplier may be a superannuation administrator, trustee company, tax agent, accountant or employee of a super provider or FHSA provider.
The supplier is the organisation who lodged the statementwith the Tax Office which resulted in the Outcome of lodgment report.
Provider / A super provider or an FHSA provider, unless otherwise specified.
Super provider / A super provider is a superannuation fund, approved deposit fund, or an RSA provider. In limited circumstances a life insurance company may also be a provider. It is the responsibility of the provider to ensure that the statement is completed correctly and has been lodged with the Tax Office by the due date.
FHSA provider / A FHSA provider is an entity approved to offer the service of FHSA, subject to being authorised to do so by APRA. These include Public-Offer RSE licensees, life insurers, friendly societies, banks, building societies and credit unions. It is the responsibility of the provider to ensure that the FHSA activity report is completed correctly and lodged with the Tax Office by the due date.
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UNCLASSIFIED / ELECTRONIC REPORTING SPECIFICATION - OUTCOME OF LODGMENT report

Table of contents

1 Introduction

About outcome of lodgment reports

Who should use this specification

2 Reporting procedures

Using ECI

Installing ECI software

Backup of data

3 Physical specifications

Internet

Magnetic media

4 Data file format

File structure diagram

File content

Sort order of the report data file

File structure example

5 Record specifications

Description of terms used in data record specifications

Outcome of lodgment identifier data record

Recipient provider data record

Edit statistics data record

Edit result data record

File total data record

6 Data field definitions

7 Example of data file structure

Member contributions statement (MCS)

Outcome of lodgment identifier data record

Recipient provider data record

Edit statistics data record (provider data errors)

Edit statistics data record (member data errors)

Edit result data record

File total data record

Assessment variation advice (AVA)

Outcome of lodgment identifier data record

Recipient provider data record

Edit statistics data record (assessment review data errors)

Edit result data record

File total data record

Payment variation advice (PVA)

Outcome of lodgment identifier data record

Recipient provider data record

Edit statistics data record (variation data errors)

Edit result data record

File total data record

Member exit statement (MES)

Outcome of lodgment identifier data record

Recipient provider data record

Edit statistics data record (exit data errors)

Edit result data record

File total data record

Lost members statement (LMS)

Outcome of lodgment identifier data record

Recipient provider data record

Edit statistics data record

Edit result data record

File total data record

Unclaimed super money statement

Outcome of lodgment identifier data record

Recipient superannuation provider data record

Edit statistics data record

Edit results data record

File total data record

First home saver accounts (FHSA) activity report

Outcome of lodgment identifier data record

Recipient provider data record

Edit statistics data record

Edit result data record

File total data record

First home saver accounts payment variation advice (FHSAPVA)

Outcome of lodgment identifier data record

Recipient provider data record

Edit statistics data record

Edit result data record

File total data record

8 More information

Superannuation contacts

FHSA contacts

Magnetic Information Processing Services (MIPS)

ECI (internet)

Software developers home page (SDHP)

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UNCLASSIFIED / ELECTRONIC REPORTING SPECIFICATION - OUTCOME OF LODGMENT report

1 Introduction

About outcome of lodgment reports

This specification details the system requirements necessary for thesuperannuation andFirst home saver accounts (FHSA)Outcome of lodgmentreportsto be received electronically. These reports are generated in response to the lodgment of information on the following statements:

  • Member contributions statement (MCS)
  • Lost members statement (LMS)
  • Member exit statement (MES)
  • Payment variation advice (PVA)
  • Assessment variation advice (AVA)
  • Unclaimed super money statement (USM)
  • First home saver accounts (FHSA) activity report
  • First home saver accounts payment variation advice (FHSAPVA)

Suppliers lodge these statements with the Tax Office either online using the free electronic commerce interface (ECI) software or paper.

Statement data is passed through preliminary validation processes, prior to automatic loading to the superannuation or FHSA systems. However, if statement data does not meet specific data parameters required to automatically process records, the superannuation or FHSA systems will fail to complete the load process.

When anomalies are detected with data, error records will generate, which form the basis of a feedback report distributed electronically or by paper, back to the provider. The format of the report typically provides:

  • summary details of report contents,
  • summary details of all error types found on statements for a provider,
  • a list of all member records with one or more data errors, and
  • details of all accepted provider statement records.

For more information about the error and how to correct it refer to the Outcome of lodgment report – Error manual which can be downloaded from

The purpose of an Outcome of lodgment report is to advise that:

  • the Tax Office has received a lodgment,
  • all correct records will be processed as soon as possible,
  • records have been rejected by the Tax Office, which require correction and re-lodgment by the provider prior to processing, and
  • the provider has informational errors which have been processed but should be corrected if the correct information is available. This will prevent the same errors occurring in future lodgments.

Who should use this specification

This specification is to be used in the development of software to receive an Outcome of lodgment reportelectronically from the Tax Office.

This specification is not intended to, nor does it, provide a guide to the relevant legislation.

2 Reporting procedures

Suppliers are able to receive an Outcome of lodgment report via the ECI.

The security features of the ECI address the most commonly held concerns over internet based electronic commerce, namely:

  • authentication (the sender is who they say they are),
  • confidentiality (the communication can only be read by the intended recipient),
  • integrity (the transmission cannot be altered without detection while in transit), and
  • non-repudiation (the sender cannot later deny the transmission and content).

Using ECI

To use the ECI to receive an Outcome of lodgment report from the Tax Office, the following is required:

  • an Australian business number (ABN) – apply electronically for an ABN using the Australian Business Register website at
  • a digital certificate – apply for registration at
  • and the ECI software installed on the supplier’s computer.

A digital certificate is only issued after the Tax Office has conducted rigorous identity checks that will positively identify the individual that is authorised to hold a digital certificate on behalf of a business entity.

Installing ECI software

1Go to to read the installation instructions and to check minimum hardware and software requirements.

2In the left hand menu, select Download & Install and follow the steps.

3Once the application has been successfully installed and opened, select Superannuation (for MCS, LMS, MES, PVA, USM or AVA Outcome of lodgment report) or First home saver accounts (for FHSA activity report or FHSAPVA Outcome of lodgment report) from the left hand menu column.

Installing the ECI software without an ABN or digital certificate will only allow testing functions to be performed.

For assistance with installing and using the ECI software:

  • phone 1300 139 373
  • fax (02) 6211 9111, or
  • email

Backup of data

It is the responsibility of the supplier to keep backups of data supplied to the Tax Office, so that data can be re-supplied if necessary. It is the responsibility of the provider to keep effective records as part of their tax reporting obligations.

3 Physical specifications

Internet

The Tax Office will send out the Outcome of lodgment report via ECI providing internet was nominated as the return media.

When the Tax Office generates an Outcome of lodgment report for transmission via the internet, the following file naming convention applies:

Naaaaaaa.sss

where:

  • aaaaaaa is the transmission number
  • sss is ACK (MCS), VAK (AVA), PAK (PVA), EAK (MES), LMK (LMS), UMK (USM), FAK (FHSA activity report) or PVK (FHSAPVA)

Magnetic media

As of 1 July 2009, the Tax Office will not be sending electronic Outcome of lodgment reportsvia any type of magnetic media

The ECI can be used to receive the same dataset format. For more information on receiving via ECI see section 2 Reporting procedures (page 3).

4 Data file format

File structure diagram

File content

Each file (dataset) will contain one Outcome of lodgment identifier data record (page 11) as the first record on the file.

This record identifies the supplier where an Outcome of lodgment report is being sent and may be the provider or supplier of the original lodgment.

The first Recipient provider data record(page 12) will appear as the second record on the file.

This record identifies the provider where an Outcome of lodgment reportis being sent and is usually followed by Edit statistics data recordandEdit result data record combinations for that provider.

The Edit statistics data record(page 13) will contain summary statistics of the number of incorrect records against a specific error code.

If an Edit statistics data record does not exist for a Recipient provider data record then no errors have been found for that provider.

The Edit result data record(page 13) identifies all individual records which contained an error resulting in rejection.

It also identifies, up to the first 100 records for each specific error code, cases which did not reject but did contain incorrect data.

Each Outcome of lodgment report the Tax Office sends will contain a File total data record (page 14) as the last record in the file. This record identifies the total number of records in the file (including the File total data record).

Sort order of the report data file

The sort order of the report data file will be as follows:

  • the Outcome of lodgment identifier data record,
  • then the Recipient provider data record for the first provider being reported,
  • then the Edit statistics data record for the first specific error code for that provider (if applicable),
  • then the Edit result data record for that error code (if applicable), and
  • then the File total data recordwill be placed at the end of the file.

If there is another error code to report for that provider then the next Edit statistics data recordwill be placed after the previous error code’s Edit result data record.

If there is another report from a different provider to be included within the same file, then a Recipient provider data record, Edit statistics data records (if applicable) andEdit result data records (if applicable) for the next provider will follow the last Recipient provider data record, Edit statistics data record (if applicable) orEdit result data record (if applicable) for the previous provider.

File structure example

An Outcome of lodgment report is being sent to a supplier from the Tax Office with three different providers.

Provider A has two different error codes with one occurrence of each.

Provider B has zero errors.

Provider C has one error code with two separate occurrences.

Outcome of lodgment identifier data record
Recipient provider data record (Provider A)
Edit statistics data record
Edit result data record
Edit statistics data record
Edit result data record
Recipient provider data record (Provider B)
Recipient provider data record (Provider C)
Edit statistics data record
Edit result data record
Edit result data record
File total data record

5 Record specifications

Description of terms used in data record specifications

The following tables show data records and their elements. The tables contain the following standard columns:

Character position – the start and end position of the field in the record.

Field length – the length of the data item in bytes.

Field format – the format type of the field:

Ais alphabetic (A-Z) – this field will be in upper case – one byte per character. This field will be left justified andcharacters not used will be blank filled.

For example, SMITH in a ten character field would be reported as SMITHbbbbb (the character b is used to indicate blanks).

ANis alphanumeric – this field will be in upper case – one byte per character. This field will be left justified andcharacters not used will be blank filled.

For example, 10 FIRST STREET in a 20 character alphanumeric field would be reported as 10bFIRSTbSTREETbbbbb (the character b is used to indicate blanks).