Annual reporting by funds via the Member contributions statement (MCS) was previously required by superannuation surcharge legislation. This ceased to apply for contributions made after the 2004-05 financial year. The continued reporting of personal contributions via the MCS was incorporated into superannuation co-contributions legislation while the obligation to report employer contributions has been incorporated into superannuation guarantee legislation. Legislative amendments have been enacted and new regulations under the legislation are effective from 6 October 2006.
For a copy of the ATO information, go here