Members Benefit Type Dimension Represents the types of movements in members' benefits liability. Employer Contribution Super Guarantee The information reported relates to contributions made by an employer to the registrable superannuation entity (RSE) to meet its obligations under the Superannuation Guarantee (Administration) Act. Includes: defined contribution employers' contributions. Excludes: defined benefit contributions. Benefits Payment The information reported relates to all benefits that have been paid. Member Contribution Low Income Earners The information reported relates to contributions made by the Federal Government to the registrable superannuation entity (RSE) for an individual member within the purposes of the Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Bill. Pension Benefit Payment The information reported relates to benefit that have been paid as a pension under a condition of release. Includes: complying pensions, allocated pensions, annuity payments and payments from longevity products/variable annuities. Excludes: amounts resulting from the commutation of pension benefits. Lump Sum Benefit Payment The information reported relates to benefit payments that have been paid as a lump sum under a condition of release, from pooled superannuation trust arrangements or classed as another benefit payment type. Successor Fund Transfer The information reported relates to a transfer of a member's benefits without the member's consent from one registrable superannuation entity (RSE) to a successor fund within the meaning given in the Superannuation Industry (Supervision) Regulations. Member Government Co Contribution The information reported relates to contributions made by the Federal Government to the registrable superannuation entity (RSE) under the Superannuation (Government Co-Contribution for Low Income Earners) Act. Other The information reported relates to any other flow that affects the members benefits liability balance. Other Contribution The information reported relates to any other contribution to the members benefits. Member Contribution The information reported relates to contributions made by a member as defined in the Member Contribution Statement, (MCS) non excluded capital gains or capital proceeds and personal injury payments, direct termination payments, other third party contributions (LISC =Lower income super contribution and co-contributions and other family and friend contributions as defined in the MCS) and other contributions made by a person other than the employer. Employer Contribution Salary Sacrifice The information reported relates to contributions via an arrangement under which an employee agrees to forego part of his or her total remuneration that he or she would otherwise expect to receive as salary or wages, in return for the employer, or an associate of the employer, providing contribution benefits of a similar value. Rollover The information reported relates to member benefit entitlements that are transferred between superannuation funds, approved deposit funds, deferred annuities or retirement savings accounts. Employer Contribution The information reported relates to contributions made by an employer on behalf of the member. Includes: employer contributions made to an accumulation account on behalf of members to meet super guarantee, award or other obligations, contributions paid as a result of a salary sacrifice arrangement, transfers from consolidated revenue funds for Exempt Public Sector Superannuation Schemes (EPSSSs) and constitutionally protected funds, and super guarantee charge and the taxable component of any super holding accounts special account amounts which the Australian Taxation Office transferred to the provider on behalf of the member. Member Contribution Personal The information reported relates to contributions made by a member as defined in the Member Contribution Statement, Includes: contributions which have counted toward the non-concessional and concessional contributions cap, non excluded capital gains or capital proceeds and personal injury payments, direct termination payments and contributions from another entity on the members behalf, capital gains tax (CGT) personal injury exclusions, direct termination payments (DTPs) (made by a member to an account in their own name including both deducted and non-deducted member contributions). KiwiSaver The information reported relates to a KiwiSaver scheme as given within the meaning in the KiwiSaver Act.