{"id":"F2018L00467","name":"Taxation Administration Member Account Attribute Service – the Reporting of Information relating to Superannuation Account Phases and Attributes 2018","slug":"taxation-administration-member-account-attribute-service-the-reporting-of-information-relating-to-su","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":99997,"registerId":"commonwealth-F2018L00467-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration Member Account Attribute Service – the Reporting of Information relating to Superannuation Account Phases and Attributes 2018","content":"Legislative Instrument\n\nTaxation Administration Member Account Attribute Service – the Reporting of Information relating to Superannuation Account Phases and Attributes 2018\n\nI, James O’Halloran, Deputy Commissioner Superannuation make this determination under section 390-5 and section 390-20 of Schedule 1 to the Taxation Administration Act 1953\n\nJames O’Halloran\n\nDeputy Commissioner Superannuation\n\nDated: 28 February 2018\n\n1.  Name of instrument\n\nThis determination is the Taxation Administration Member Account Attribute Service – the Reporting of Information relating to Superannuation Account Phases and Attributes 2018.\n\n2. Commencement\n\nThis instrument commences on the day after it is registered on the Federal Register of Legislation and will apply from 1 April 2018.\n\n3. Authority\n\nThis determination is made under sections 390-5 and 390-20 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953).\n\n4. Repeal of previous instrument\n\nLegislative 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managed superannuation funds) in accordance with the Taxation Administration Act 1953 registered 22 February 2017 is repealed on the commencement of this instrument.\n\n5. Application\n\n    This instrument applies to every superannuation provider in relation to a superannuation plan (excluding a self managed superannuation fund) and every life insurance company that is required to lodge a Member Account Attribute Service (MAAS) form. The MAAS form is the approved form for the giving of a statement to the Commissioner under section 390-5 and section 390-20 of Schedule 1 to the TAA 1953 in relation to an individual’s superannuation account phases and attributes.\n\nThe MAAS form, the statement is required to be lodged no later than 5 business days after the day on which an account is opened or a life insurance policy is first held or such later date as the Commissioner of Taxation may allow.\n\nA MAAS form, is also required to be lodged no later than 5 business days after the day on which any changes to the superannuation account phases and/or attributes relating to the account or policy occur, or such later date as the Commissioner of Taxation may allow.\n\n    6. Definitions\n\n‘Superannuation provider’, ‘superannuation plan’ and ‘life insurance company’ take their meanings from the Income Tax Assessment Act 1997\n\n‘Approved form’ takes its meaning from TAA 1953","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument expressly repeals the 2017 reporting instrument (cl.4) and re-states reporting obligations for superannuation providers and life insurers (excluding SMSFs), specifying the MAAS approved form, a 5-business-day lodgement rule and Commissioner discretion to allow later dates (cl.5). This replacement alters the governing instrument for the same reporting area and thereby changes which legislative text operators must follow."},"complexity_factors":["Short statutory reporting deadline — lodgement required within 5 business days of account opening or change, subject to Commissioner discretion (cl.5).","Mandated use of an 'approved form' links compliance to external form specifications defined under the TAA (cl.5; cl.6).","Scope depends on cross-referenced statutory definitions for 'superannuation provider', 'superannuation plan' and 'life insurance company' in the Income Tax Assessment Act 1997, introducing external interpretive complexity (cl.6).","Commissioner discretion to allow a later lodgement date creates case-by-case variability in compliance obligations (cl.5).","Repeal of the prior 2017 instrument requires administrators to track transitional or changed obligations resulting from the replacement (cl.4).","Commencement timing and operative date (commences day after registration; applies from 1 April 2018) affect implementation scheduling for affected entities (cl.2)."],"plain_english_summary":"This determination requires superannuation providers (except self-managed funds) and life insurers to lodge a Member Account Attribute Service (MAAS) form when an account or policy is opened or when its superannuation “phases” or attributes change. Reports must use the approved MAAS form and be lodged within 5 business days unless the Commissioner allows a later date (cl.5). It repeals the 2017 reporting instrument (cl.4) and is made under sections 390-5 and 390-20 of the TAA (cl.3). Providers pay the compliance cost; the Commissioner controls timing and form."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":true,"description":"The original 2017 instrument (F2017L00142) required reporting only of new and closed member accounts. This 2018 instrument significantly expands the scope to require reporting of ongoing changes to 'superannuation account phases and attributes' — meaning providers must now report whenever an account moves between accumulation and retirement phases, or when attributes like insurance coverage change. This transforms the regime from a simple account opening/closing notification system into a continuous monitoring and reporting system for account characteristics."},"complexity_factors":["Very short instrument (6 sections, approximately 400 words)","Only 6 defined terms, all referencing external legislation rather than creating new definitions","No nested conditional logic or exceptions within the instrument itself","Simple temporal trigger (5 business days after event occurrence)","Single cross-reference to parent Act (Taxation Administration Act 1953) for authority and definitions","Straightforward repeal and replacement structure","However, operational complexity exists in the underlying 'approved form' (MAAS form) which is not reproduced in the legislative instrument and contains detailed technical data specifications"],"plain_english_summary":"Superannuation funds (except SMSFs) and life insurers must lodge a Member Account Attribute Service (MAAS) form with the ATO within five business days when they open an account or when an account’s phase or attributes change. It expands prior 2017 reporting to capture ongoing changes so the ATO can keep MyGov/ATO records current, support data‑matching of contributions and insurance, and strengthen regulatory oversight."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-member-account-attribute-service-the-reporting-of-information-relating-to-su","history":"/api/acts/taxation-administration-member-account-attribute-service-the-reporting-of-information-relating-to-su/history","analysis":"/api/acts/taxation-administration-member-account-attribute-service-the-reporting-of-information-relating-to-su/analysis","conflicts":"/api/acts/taxation-administration-member-account-attribute-service-the-reporting-of-information-relating-to-su/conflicts","importantCases":"/api/acts/taxation-administration-member-account-attribute-service-the-reporting-of-information-relating-to-su/important-cases","documents":"/api/acts/taxation-administration-member-account-attribute-service-the-reporting-of-information-relating-to-su/documents"}}