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  • Super Measures Group key messages November 2018


    Jason welcomed the group and acknowledged the status of legislation is still to be debated.

    Better integrityover deduction for deductions for personal contributions

    • Update on the info graphic and compliance letters (Anthony Clarke)

    Key messages

    • The group were updated on what we have seen around personal superannuation deductions. Some of the mistakes we are seeing are people incorrectly claiming deductions for salary sacrifice amounts and claiming deductions for their employer paid super contributions.
    • At the end of Tax Time we received 107,000 tax returns claiming deductions (up from 48,000 for the same time last year)
    • This equates to claims having increased by 220%
    • We have seen a 2.4% error rate which is down from 3.3%
    • The ATO have updated online tax return instructions and myTax online instructions and web content including the Notice of Intent (NOI) instructions, where we added a message at the top of the instructions making it clearer what can and can’t be claimed as a deduction.
    • ATO has created tailored Notice of Assessment messages to inform clients of the reason their deduction has been disallowed as well as specialised scripting for call centres to explain why the ATO has disallowed a personal contribution deduction in their tax return.
    • The draft info-graphic for super funds and draft compliance letters will be shared with the Super Measures Group at the next meeting. We are also keen to use the info-graphics for tax agent lodgements.

    Update on ATO Online messaging

    Graham Whyte updated the group on the ATO Online display of member information session held on the 6th of September in Sydney.

    Online screens update:

    • Display of MATS employer contribution data – whilst we had been working towards displaying employer contributions data from December 2018, we are now expecting to display employer contributions data on ATO Online screens from March 2019.
    • Display of USI product name rather than fund legal/entity name will be updated progressively from March 2019. Firstly, two existing screens (fund details and transfer super) and two new screens (fund transaction view and employer contributions view) will display the USI from March 2019. A further 13 screens will be updated progressively from March 2019.  We will communicate this to the broader industry shortly via a CRT alert.
    • We are developing a timeline of the changes of what is going to happen and when. This will be shared at the next Super Measures Group meeting

    Action item


    ATO to share screen shots and wording of Online screens with the Super Measures Group.

    Work test exemption for recent reitrees - propsed high level design

    Key messages

    • Draft legislation for the work test was released for consultation and submission closed on 26 October. Submissions are currently with Treasury and the government for consideration. If there are any changes these will be discussed with the Super Measures Group.
    • Based on current legislation released for consultation, a small sub group has been working through possible options and feasibility to do that via the business portal and utilise the existing mailboxes

    Re-versioning the Rollover MIG including SMSF Rollovers

    • Update on design for digitising Release Authorites
    • SMSF hign level design

    Key messages – Release Authorities

    • The ATO is working towards an internal position around Release Authorities. Once we have a formal position we will communicate this to the group and what next steps may look like in the event it does or does not proceed.
    • A rapid design workshop was held on 1 November, with a small targeted group to work through designing a solution to digitise Release Authorities.
    • The group looked at the Release Authorities that were in scope that aligned with standard pattern (2 way interaction).

    In summary the five combined Release Authorities are:

    • ECC
    • ENCC
    • ENCCT
    • Div 293 – due and payable
    • Div 293 – deferred debt.

    The other Release Authorities we are including is the FHSSS – it is not part of the combined caps.

    Then there are two other changes such as:

    • Compassionate Release of Super
    • Subject to further consideration – of a lower priority than Release Authorities.
    • Death Benefit Indicator being included in V3 Rollover message.

    Out of scope

    • Commutation Authorities (TBC) – Notification
      • Less critical and volumes expected to reduce over time
      • Current solution in place MATS/BDE.

    Key messages - SMSF into SuperStream

    • The high level design was circulation for feedback.
    • The feedback is now being incorporated into the design and we expect the updated version to issue more broadly within the next week.
    • The ATO will now commence detailed design in partnership with industry.


    Jason Lucchese concluded the meeting with the followiing mesages

    • Jason thanked everyone who participated in the Rapid Design Session. Information from the sub working groups will came back to the SMG group as a design authority. Members were encouraged to provide feedback .
    • Next meeting is scheduled for Thursday 6 December.


    Anna Pace, ATO

    Anthony Clarke, ATO

    Anna Tran, ATO

    Belinda Black, ATO

    Blair Lauchlan, ATO

    Catherine Best, QSuper

    David Keating, AustralianSuper

    David Kerr, NAB

    Deb Goldfinch, ATO

    Gavin Hayhurst, ATO

    Graham Whyte, ATO

    Hans van Daatelaar, ASP

    Heide Stewart, IOOF

    Jason Lucchese, ATO

    John Kennedy, CBA

    Kelly Kerr, AMP

    Louie Markovski, ATO

    Narelle Telfer, Mercer

    Paul Li, Class

    Peter Burgess, Super Concepts

    Rob Clarke, ASP

    Sandra Pilgrim, First State Super

    Sarah O’Brien, GNGB

    Spiros Koziaris, ASP

    Stephen Milburn, Sunsuper

    Sue Pearce, Link

    Tracie Crowden, ATO


    Kylie Smith, ATO

    David Delaney, ANZ

    Erica Hobson, Mercer

      Last modified: 27 Nov 2018QC 57492