STRONGER SUPER REFORM: superannuation interactions and channels 201217 APRA fund perspective

Comparison ATO channel/interactions used for APRA funds

As part of the governments agenda to reform superannuation, APRAregulated fund interactions will change over time to include new interactions
and conform to the data and e-commerce standards. This will change the
way that funds interact with each other and the ATO.
This document shows how superannuation-related interactions will change,
by both channel and file format. The ATO has confirmed delivery of items
shown up to December 2013. A proposed delivery schedule is shown for
the remaining items. It will be confirmed on a regular basis.

CHANNEL Validation

Response

Transport

ECI

ATO provides an executable file (ECI client) that funds install.

ATO validates the file prior to submission

Advised of warnings, but can still submit.

Cant submit until errors are corrected

Sent to ECI.

Single

AUSkey
authentication

BDE

Existing file formats: no facility for validation prior to submitting.

XBRL file formats: ATO provides funds with a schematron
for error rules. ATO validates the file on receipt

Validation report made available after submission.

Fund is notified through the BDE portal

From July 2013: uploaded via the Portal.

From July 2014: sent via funds business
management software

Bulk
Single

AUSkey
authentication

Web Service

ATO provides funds with a schematron for error rules.

ATO validates the file on receipt.

A real-time validation response confirms the message

has been received and is valid or not.

Message sent to ATO via funds business

management software (machine to machine).

Single

AUSkey
authentication

Rollovers

Contributions

ATO interactions

ATO reporting

2013

2014

2015

2016

2012

C ON F I R M E D D E L I V E R Y D A T E S
RELEASES

FUND INTERACTIONS

CHANNELS DEC

NEW MEMBER
Validate fund member TFN
& notify of new account
Fund sends member identity data to
ATO. It compared against ATO records
and ATO notifies the fund. Fund notifies
ATO of new accounts.
If ATO holds money, it will transfer the
money to the fund electronically

Interaction Security

APR

JUL

SEP

DELIVERY
DEC

APR

JUL

DEC

JUL

TO

BE

DEC

Current version
as of December 2014

CONFIRMED

JUL

DEC

Web XBRL
BDE PORTAL XBRL

Rollout: all funds,

Pilot: 10 funds
including notifying
TFN validation only
new accounts

Bulk requests

SBR2

Input TFN optional

Single request
Single request
input TFN mandatory input TFN mandatory
matched / unmatched matched / unmatched
response
corrected response

SuperMatch version 2
Fund asks ATO for a list of a
accounts for a fund member.
If ATO holds money, it will transfer
the money to the fund electronically.

SuperMatch report & request

ECI flat file

SBR2
Web XBRL
Single and bulk requests; TFN mandatory

ROLLOVERS
Fund to fund

No industry standard for electronic data

Rollover benefit statement

Transitional period Industry standard: electronic format for fund-to-fund rollovers

Only if rollover is to a fund that has not yet transitioned into the data standard OR a self-managed super fund

electronic data for SMSFs

via Rollover standard

APRA to APRA rollovers

Cheque
PAYMENTS

PAYMENTS

EFT only for APRA to APRA

$ EFT

ATO to fund via Rollover

benefit statement
Money held by ATO to be rolled over to
a fund
unclaimed super money

Electronic only

Rollover benefit statement

Funds must follow industry

standards from Jul 2013

SBR2
Web XBRL

Cheque

using Government Rollover standard

$ EFT

EFT payments of ATO held USM

EFT with some exceptions

ATO uses bank account data

ATO to fund via

Electronic portability form
(EPF)
Money not held by ATO: lost member
accounts and member contribution
statements
PAYMENT VARIATION
ADVICE (PVA)

SBR2

Electronic portability form (EPF)

ECI tax XML

using rollover initiation message of Rollover standard

Web XBRL

BDE PORTAL XBRL

Portability form
PVA

Fund to ATO
If fund cant accept a payment, it
submits a PVA

ECI flat file

SBR2
BDE PORTAL XBRL

Paper

BDE BMS XBRL

DELIVERY

C ON F I R M E D D E L I V E R Y D A T E S

TO

BE

CONFIRMED

KEY
RELEASE only shown
when a change to channels
/ interactions occurs within a
release
CHANGES that happen
within the release

Electronic funds
transfer (EFT)
Paper cheque
Paper notice / form

ELECTRONIC FILE FORMAT

is shown in relevant channel:
flat file, XBRL etc

Web

Web service

Portal

Using Portal user

interface

ECI

ECI

BDE PORTAL

BDE Portal
(inbound / outbound)

BDE BMS

BDE using funds business

management software

APRA

Australian Prudential Regulation

Authority
ARECT Authority to release excess
contributions tax and statement
BMS
Business management software
(machine to machine)
Complying fund Australian super fund that
receives concessional tax treatment
because its regulated under the
relevant super legislation and hasnt
been issued with a notice of noncompliance

DASP
EPF
HISC
LMS
MCS
MIG

Departing Australia super payment

Electronic portability form
Higher income superannuation
charge
Lost member statement
Member contribution statement
Message implementation guide:
instructions on how to meet the data
and e-commerce standards for a
relevant transaction

OOLR

Outcome of lodgment report

PVA

Payment variation advice

RARN

Remittance and recovery notice

RAS

Release authority statement

SBR2

ebM/AS4 Standard

USMS

Unclaimed super money statement

FHSA

First Home Saver Account

Validate a fund member TFN The ATO

matches a fund members TFN against ATO
data and sends the fund a response:
matched the TFN matches data held by
ATO to an acceptable level
unmatched no match is found for the
TFN
corrected the TFN provided does not
match with the member details provided

Page 1 of 3

STRONGER SUPER REFORM: superannuation interactions and channels 201217 APRA fund perspective
Out of scope for changes to interactions:
Superannuation contributions tax (surcharge)
Superannuation provider assessment data
(SPAD)
Assessment variation advice (AVA)

Member exit statement (MES)

Reasonable benefit limit reports (RBL)

Current version
as of December 2014

Rollovers

Contributions

ATO interactions

ATO reporting

2013

2014

2015

2016

2012

DELIVERY

C ON F I R M E D D E L I V E R Y D A T E S
RELEASES

FUND INTERACTIONS

CHANNELS DEC

CONTRIBUTIONS
from employer to fund
Employers make contributions in line
with the data and e-commerce
standards

APR

JUL

SEP

DEC

JUL

No industry standard for electronic data

JUL

BE

DEC

CONFIRMED

JUL

DEC

Industry standard: electronic format for employer-to-fund contributions

Large / medium employers MUST make contributions using standards

Contribution information

Small employers MUST make contributions using standards (subject to consultation)

Employer TFN Identity check

Cheque

PAYMENTS

Cheque small employers only

$ EFT
from ATO to fund
ATO makes contributions using data
standards and e-commerce
regulations
Low income super contribution
Special holding account (SHA)
PAYMENTS
super guarantee
Co-contributions

DEC

TO

EFT only

RARN
ECI flat file

SBR2
Using Government Contributions standard
LISC payable to non lodgers

BDE PORTAL XBRL

Cheque

EFT only with some

exceptions to be confirmed

$ EFT
MCS

MEMBER CONTRIBUTION
STATEMENT (MCS)
Fund to ATO
Fund submits MCS
Dec 2016: Fund submits
Fund member report

ELS ELS tagged format

BDE BMS flat file

ECI flat file

BDE PORTAL flat file

Using Fund member report

(replaces MCS, LMS & USMS)
Biannual lodgment

Contributions following a rollover

Include Unique Super Identifier

Inactive member accounts

Paper

SBR2

Changes to MCS

BDE PORTAL XBRL

LOST MEMBER STATEMENT (LMS) LMS, USMS

ECI flat file
UNCLAIMED SUPER MONEY
STATEMENT (USMS)
Fund to ATO
Fund submits LMS, USMS
Paper
Dec 2016: Fund submits
Fund member report

BDE BMS XBRL

FUND RECEIVES OUTCOME OF OOLR

ECI flat file
LODGMENT REPORT (OOLR)
OOLRs for MCS, LMS, USMS and PVA

SBR2
OOLR for MCS, LMS and USMS
All OOLRs
BDE PORTAL XBRL

BDE PORTAL flat file

OOLR for PVA
BDE PORTAL XBRL

Paper

DELIVERY

C ON F I R M E D D E L I V E R Y D A T E S

TO

BE

CONFIRMED

KEY
RELEASE only shown
when a change to channels
/ interactions occurs within a
release
CHANGES that happen
within the release

Electronic funds
transfer (EFT)
Paper cheque
Paper notice / form

ELECTRONIC FILE FORMAT

is shown in relevant channel:
flat file, XBRL etc

Web

Web service

Portal

Using Portal user

interface

ECI

ECI

BDE PORTAL

BDE Portal
(inbound / outbound)

BDE BMS

BDE using funds business

management software

APRA

Australian Prudential Regulation

Authority
ARECT Authority to release excess
contributions tax and statement
BMS
Business management software
(machine to machine)
Complying fund Australian super fund that
receives concessional tax treatment
because its regulated under the
relevant super legislation and hasnt
been issued with a notice of noncompliance

DASP
EPF
HISC
LMS
MCS
MIG

Departing Australia super payment

Electronic portability form
Higher income superannuation
charge
Lost member statement
Member contribution statement
Message implementation guide:
instructions on how to meet the data
and e-commerce standards for a
relevant transaction

OOLR

Outcome of lodgment report

PVA

Payment variation advice

RARN

Remittance and recovery notice

RAS

Release authority statement

SBR2

ebM/AS4 Standard

USMS

Unclaimed super money statement

FHSA

First Home Saver Account

Validate a fund member TFN The ATO

matches a fund members TFN against ATO
data and sends the fund a response:
matched the TFN matches data held by
ATO to an acceptable level
unmatched no match is found for the
TFN
corrected the TFN provided does not
match with the member details provided

Page 2 of 3

STRONGER SUPER REFORM: superannuation interactions and channels 201217 APRA fund perspective
Current version
as of December 2014
Rollovers

Contributions

ATO interactions

ATO reporting

2013

2014

2015

2016

2012

DELIVERY

C ON F I R M E D D E L I V E R Y D A T E S
RELEASES

FUND INTERACTIONS

CHANNELS DEC

FUND VALIDATION SERVICE

Fund to fund
Request data including destination and
payment (to facilitate data standards)

MAR
APR

JUL

SEP

DEC

MAR

DEC

JUL

BE

DEC

CONFIRMED

JUL

DEC

SBR2 web service for look-up/download of USI

Interim solution

Fund notifies ATO of details

JUL

TO

Single Transaction
Bulk Data file data
Lodge Super product service
Web XBRL web service to provide Funds Details Register (SBR1)
Lodge and update details

using PORTAL secure message

Payment to USI

Send data using secure email for look-up/download of USI

Web XBRL

CONTRIBUTION CAPS
ATO authorises fund to release money from
members account to pay excess
contributions tax

ARECT and RAS

SBR2

Changes to contribution caps for over

60s with low Super accounts

Web XBRL

PAYMENT SUMMARIES DASP Payment Summary Annual Report

Departing Australia super payment (DASP) ECI flat file
lodgment and payment of PAYG withheld from
amounts paid to an individual who has left
Australia
UNCLAIMED MONEY
TEMPORARY RESIDENTS
ATO requests fund to transfer money from
account of a former temporary resident
(gone for 6 months or more)

SBR2
DASP
Web XBRL

Section 20c Notice

SBR2

ECI flat file

Web XBRL

Section 20c Notice

Rollover benefit statement

Only if rollover is to a fund that has not yet transitioned into the data standard

SBR2

DIVISION 293 TAX

ATO sends Funds details of members who
have a division 293 Deferred debt account

BDE PORTAL
BDE XBRL implementation for advice regarding defined benefits to funds

ATO sends Funds details of members who have a division 293 Deferred debt account
Funds advise the ATO when member requests an end benefit be paid

SECTION 299 TA
ATO asks fund to replace a member TFN
with supplied correct TFN

Section 299 TA notice

ECI flat file

SBR2

ECI flat file

Web XBRL

Section 299 TA notice

SECTION 299TB
ATO notifies fund of invalid TFNs

TA Notice in Data Standard

Section 299 TB notice

SECTION 299 TC
ATO provides fund with TFN if they dont hold
one, but member has quoted for super
purposes

SBR2

RARN populated with TFN when quoted for super purposes

Web XBRL

ECI flat file

TC Notice in Data Standard

DELIVERY

C ON F I R M E D D E L I V E R Y D A T E S

TO

BE

CONFIRMED

KEY
RELEASE only shown
when a change to channels
/ interactions occurs within a
release
CHANGES that happen
within the release

Electronic funds
transfer (EFT)
Paper cheque
Paper notice / form

ELECTRONIC FILE FORMAT

is shown in relevant channel:
flat file, XBRL etc

Web

Web service

Portal

Using Portal user

interface

ECI

ECI

BDE PORTAL

BDE Portal
(inbound / outbound)

BDE BMS

BDE using funds business

management software

APRA

Australian Prudential Regulation

Authority
ARECT Authority to release excess
contributions tax and statement
BMS
Business management software
(machine to machine)
Complying fund Australian super fund that
receives concessional tax treatment
because its regulated under the
relevant super legislation and hasnt
been issued with a notice of noncompliance

DASP
EPF
HISC
LMS
MCS
MIG

Departing Australia super payment

Electronic portability form
Higher income superannuation
charge
Lost member statement
Member contribution statement
Message implementation guide:
instructions on how to meet the data
and e-commerce standards for a
relevant transaction

OOLR

Outcome of lodgment report

PVA

Payment variation advice

RARN

Remittance and recovery notice

RAS

Release authority statement

SBR2

ebM/AS4 Standard

USMS

Unclaimed super money statement

FHSA

First Home Saver Account

Validate a fund member TFN The ATO

matches a fund members TFN against ATO
data and sends the fund a response:
matched the TFN matches data held by
ATO to an acceptable level
unmatched no match is found for the
TFN
corrected the TFN provided does not
match with the member details provided

Page 3 of 3