Show download pdf controls
  • SASG minutes 4 March 2015

    Meeting details


    Rooms 719 & 720, Level 12, ATO Latitude East, 52 Goulburn Street, Sydney NSW 2000


    Wednesday 4 March 2015


    09.30 am


    1.50 pm


    Cathy Cox

    Contact and Secretariat:  

    Phil McDonald

    Contact phone:  

    08 8218 9460


    Alan Harvey


    Amanda Gunn


    Andrea Cooper

    Financial Synergy

    Anne Dixon

    Precision Admin

    Dorothy Giankopoulos


    Garry Powell

    Super SA

    George Strilakos


    Jeremy Bretell


    Jayne O'Ryan


    Karen Downes


    Kathy Calman


    Kelly Kerr


    Louise Hemar


    Martin Mikulicin

    Bravura Solutions

    Robert Hodge


    Ryan O'Moore


    Samaran Khoshaba

    CBA Comminsure

    Scott James


    Suresh Soppa

    CBA Comminsure

    Sue Pearce

    Future Plus

    Tania Wilson


    Tina Cifelli


    Tony Bishop

    CBA - Colonial

    Cathy Cox

    ATO CAS Super

    Cliff Kellogg

    ATO CAS Super

    David Jordan

    ATO CAS Super

    Ian Colhoun

    ATO Super DSec

    Louise Elliott

    ATO Super

    Matthew Sykes

    ATO CAS Super

    Phil McDonald

    ATO CAS Super

    Shaun Ferabend

    ATO CAS Super

    Victoria Hopley

    ATO CAS Super


    Graeme Colley


    Heide Stewart


    Ian Roberts


    Maria Anislag


    May Low

    CBA - Colonial

    Rebecca Scott


    Simone Sluchniak


    John Shepherd

    ATO Super

    Linda Cheesman

    ATO CAS Super

    Next Meeting

    Wednesday 27 May 2015

    Please note: SASG agendas, minutes and related papers are not binding on the ATO or any of the other bodies referred to in these papers. While every effort is made to accurately record views expressed, the wording necessarily represents a summary of statements of general position only, and care should be taken in interpreting those statements. These papers reflect the position at the date of release (unless otherwise noted) and readers should note that the position on any issue may subsequently change.

    Agenda Items

    1 Opening

    Cathy Cox (Assistant Commissioner, Client Account Services, Superannuation and Accounting) opened the meeting welcoming all in attendance including new representatives and guest attendees.

    Declaration of Conflicts of Interest  

    The Chair advised members of the requirement to declare any conflict of interest or conflict of role. No declarations of conflict were advised.

    26 November 2014 SASG Minutes endorsed

    Final minutes of this meeting sent by SASG Secretariat email on 6 January 2015 were accepted without change.

    2 Review of outstanding action items

    All action items from previous meetings have been actioned as advised by SASG Secretariat email distributed on Monday 2 February 2015. No further questions or issues were raised.

    A summary of all action items were distributed at the meeting.

    3 Risk Differentiation Framework (RDF)

    Louise Elliott shared the intent of the RDF methodology approach for APRA Funds (and administrators), highlighting the purpose of the discussion was to obtain feedback on issues outlined in the SASG Briefing Note issued on Friday 27 February 2015.

    Key points discussed included:

    • undertaking the RDF process, members supported a recommendation that the ATO ensure that relevant fund trustees are notified of the ATO program to:    
      • assure key stakeholder awareness of proposed contact
      • facilitate any specific requirements of either the trustee or administrator. The ATO acknowledged there is some sensitivity for both fund Trustees and their administrator in regard to the provision of the Diagnostic Report. Representatives of administrator entities were encouraged to discuss any specific view or identified concerns about this issue with fund trustees and the ATO.
    • member comments on the proposed approach were supportive
    • feedback generally supported electronic delivery of the Diagnostic Report through the ATO Portal, however further clarification is required to determine 'Who' (i.e. the person) the ATO should notify when the funds’ Diagnostic Report has been delivered
    • in response to a concern about the age of data, Louise Elliott assured members all diagnostic reports are drawn from the latest data and will be quality assured, but where funds identify significant errors, feedback would be welcome
    • inclusion of a statement clearly highlighting the ATO intent of the RDF process is to ensure funds move towards a lower likelihood rating than 3.0
    • an expectation that the changes being implemented under SuperStream measures will reduce the current levels of issues associated with aged data.

    Issues with the Diagnostic Report included:

    • the ATO confirmed the ratings are weighted however the scale is not currently included in the report
    • benchmarks have been set by ATO assessment of what is considered reasonable
    • systemic production of the reports has limited ATO capacity to provide qualitative measures within the report
    • the consequence and likelihood ratings chart was viewed as being the most useful indicator
    • ATO approved extensions of time are factored into the measures but with a caveat that some discrepancy may arise as some issues may not have been captured on ATO systems.

    The ATO invited members that would like to discuss issues relating to the introduction of this program to nominate their interest with or contact Ms Louise Elliott direct.

    4 Product update

    Louise Elliott provided an update on the following products.

    4.1 Excess Contributions Tax (ECT) update

    1. Fairer Treatment of Excessive Concessional Contributions update

    The ATO expects:

    • to resolve system issues preventing the processing of large volumes of 2013-14 financial year assessments shortly
    • excess concessional contribution determinations will issue from early March 2015 to impacted individuals with their 2013 -14 financial year Income Tax Assessment, and where they elect to release amounts from their Superannuation Fund, the ATO will issue a Release Authority (RA) to the relevant fund
    • Funds can expect to see larger volumes of RAs from late March 2015, approximately 20,000.

    Analysis of a proportion of individuals that have breached the contributions cap appear to be caused by erroneous contributions reporting. The most common issue to date is personal contributions reported as employer contributions, including reporting contributions for which a deduction has been claimed as an employer contribution.

    The ATO suggested to Industry that targeting the integrity of this data would contribute to a reduction in reverse workflows from incorrect assessments.

    Industry feedback acknowledged this, they highlighted the following regarding how this may occur and how individuals and funds alike suffer angst over the issue:

    • the vague / unclear terminology often used by individuals, employer’s etc. making contributions, combined with the Fund’s interpretation of those words contributing to incorrect outcomes
    • the individual / financial planner, etc. attempting to remedy the assessment issue has taken an interaction with ATO Call Centres as advice the fund has made the mistake, whereas the fund has acted upon supporting advice or evidence provided at the time of contribution.

    Reflecting on previous experience with similar issues including 'notices of intent to claim a deduction …' in the past, it was suggested the ATO provide funds with relevant ATO Call Centre scripting to identify opportunities to clarify and improve the outcomes of individual’s interactions with the ATO.

    The ATO undertook to take this issue forward with the relevant product teams.

    1. Refund of Excessive Non-concessional Contributions (RENCC) update

    This measure contained within the Tax and Superannuation Laws Amendment (2014 Measures No. 7) Bill 2014 has been passed by the Senate and is awaiting Royal Assent.

    4.1 Division 293 (Div 293)

    Key issues discussed included:

    1. Learner Guide for Div 293 Tax

    The guide has been published on

    Designed to assist individuals, tax agents, financial planners and superannuation fund staff understand how the tax works, feedback on the material to would be valuable.

    1. 2013-14 financial year Division 293 defined benefit assessments

    Assessments will be calculated differently from the introductory year (2012-13) when there was a cap applied. Individuals may notice the increased amount assessed.

    The ATO plans to notify impacted individuals by way on an informational Flyer prior to the 2013-14 financial year assessment being issued.

    Action item


    Due date:

    Provide a copy of the Division 293 informational Flyer being issued to individuals explaining the changed tax calculation for the 2013 -14 financial year


    Louise Elliott

    1. End Benefit Notices

    The following was discussed:

    • Defined Benefit account providers were reminded that an End Benefit Notice needs to be completed and lodged with the ATO, where a retiring member has a deferred Division 293 account held by the ATO
    • feedback from funds highlighted the benefit of a Questions and Answer document covering off the numerous issues Defined Benefit Account providers encounter with end benefit caps scenarios that require ATO guidance. The ATO undertook to take this issue forward with the relevant product team
    • the Actuaries Institute of Australia have published another note explaining 'what is an end benefit cap' and 'how it is calculated'. The note provides information to members about responses to date from Government, the ATO and various Instituted decisions regarding issues associated with the operation of end benefits and Division 293 end benefit caps for defined benefit members.

    4.1 Member Contributions Statement Specification 2014-15

    The final Member Contributions Statement Specification version 10.1.0 was published 3 December 2014 for use from 1 July 2015.

    Find out more

    Member contributions statement (MCS) specification v10.1.0External Link

    A test version will be made available to software developers during April 2015.

    Changes to the validation rules in the ATO Business Portal File Transfer Facility will be made late in June 2015. Confirmation of the date of change will be notified by CRT Alert.

    The ATO provided an overview of the key changes from version 10.0 and 10.1.0, notably these include changes:

    • support and enhance member account details displayed on the Individual’s Portal thereby enabling improved capability for:    
      • individuals to reunite or consolidate their super account
      • while providing greater visibility to 'risk only' or closed accounts that shouldn’t be consolidated.
    • to incorporate Version 10.0 supplementary instructions and new Portal validation rules for defined benefit account members for Division 293 purposes
    • Fund feedback in relation to improved validation and matching outcomes of individuals TFNs (now 9 digits).

    Industry raised concern with:

    • the Account Status field responses in relation to members of Eligible Rollover Funds (ERF)    
      • the 'Open' response requires the account to accept contributions but recent APRA advice directs the trustee not to accept contributions or ATO rollovers, etc.
      • reporting the account as Closed removes the ERF from being a destination for members to send electronic portability forms (EPF) to the ERF for consolidation to occur. Again is contrary to the guidance APRA has provided to trustees of ERFs; they are to act as a repository enabling members to consolidate their super with another fund
      • where ERFs chose to report the Account Status field as 'Open' and the 'Rollover requests from the member accepted' field as 'Y' please email to clarify correct treatment of ATO contributions and rollovers.
    • the timeframe to implement changes to the validation rule requirement to exclude Notional Taxed Contributions from the 'All contributions received for the current year' field. While some funds can facilitate the change, there is a concern that the change cannot be implemented (and tested) by 31 October 2015.

    Funds with queries about the MCSv10.1 and new validation rules and reporting should email

    5 Update on Unclaimed Superannuation Money (USM)

    Cliff Kellogg updated the group on a number of key issues relating to USM.

    5.1 ATO Held USM Rollovers

    Workaround strategies implemented in December 2014 to mitigate ongoing systems issues impacting the release of USM Rollover Benefit Statements (RBS) have included:

    • provision of Excel spreadsheets containing the equivalent RBS data elements delivered through the ATO’s Data Transfer Facility (DTF). This process is resource intensive for the ATO in drawing, compiling and uploading the data to funds’ DTF accounts
    • for those funds that don’t have access to the DTF, manual paper based RBS have been prepared and released
    • scheduling complete 'weekly' rollover processes on a fortnightly basis since late January 2015, complemented by a smaller ('Daily') rollover process in the off week to release complaint cases, etc.

    The continuance of the workaround strategy arrangements beyond the imminent implementation of RBS system fixes has not yet been determined. Advice on this with be communicated with notice to ensure industry can factor any change to the workforce / workflow resourcing.

    Industry feedback on the workaround was very positive:

    • highlighting an improved experience with the rollover process for industry by reducing:    
      • the level of frustration from inconsistent delivery of paper based RBS caused by ATO system issues in generating and releasing the RBS, through to issues associated with delivery to the fund
      • the mail management and processing implications organisations face in receiving RBS in paper.
    • increased opportunities for industry to automate the upload of the data being to systems, rather than be manually keyed. Sue Pearce advised Link Group have system testing underway to load the data as 'Transfer in' transaction.

    However, levels of frustration increase with:

    • misalignment of DTF accounts leading to extended delays in being able to access Excel data
    • occasional slippages in delivery (for example 8 days) of the data, combined with delayed 'SuperCRT' email communications
    • occasional EFT deposit amounts of amalgamated product payments (for example USM and Co-contributions etc.) combined with delayed delivery of excel data and email communication.

    The ATO acknowledged the issues raised by industry and undertook to:

    • consistently deliver the email communication and excel data in alignment with the EFT deposits of USM rollover amounts, providing more instant email communication when delays occur
    • continue to reduce the incidence of multiple product payments, and provide instant communications where such events occur.

    As advised at our November 2014 meeting, we are working through the release of a backlog of delayed claim for payment forms. An initial release of 8,000 occurred in January 2015. The ATO continues to work with internal stakeholders to ensure the remaining 17,000 are released in a timely manner.

    In summary, despite a number of ongoing issues, the USM Rollover process implemented in January 2013 has reunited approximately 375,000 individuals with more than $140 million of lost super, through rollovers to funds or direct to individuals:

    • 2013/14 year (1 January 2014 - 30 June 2014)    
      • $13 million for 11,000 memberships paid to funds (average $1,100 per membership)
      • $55 million for 169,000 individuals paid direct (average $327 per individual).
    • 2014/15 year (1 July 2014 - 16 February 2015)    
      • $25 million for 25,000 memberships paid to funds (average of $1,000 per rollover)
      • $47 million for 168,000 individuals paid direct ($278 per individual).

    5.2 Reconciliation of Superannuation Account Statement of Account (USM SoA)

    As previously advised, the ATO is progressing through reconciliation of a small number (10 - 12) fund accounts with potentially incorrect debit balances, caused by account data conversion issues from Legacy accounts (member based) to ICP accounts (period based).

    These errors have impacted the ATO capability to refund incorrect temporary resident (TR) amounts.

    Strong progress has been made to resolve these issues and significant learnings have been acquired along with greater understanding of how the system treats accounts and entries.

    Submissions recommending specific actions to remedy these cases have been referred for financial governance endorsement so that the incorrect debit balances can be remedied.

    Contact will be made with the specific funds impacted to ensure finalised outcomes are communicated and the true account balance is understood.

    5.3 Section 20C Notifications

    The ATO is working through a number of challenges that have delayed our release of Section 20C notices for the period ending 31 December 2014, due 30 April 2015.

    Our candidate data load was undertaken late February 2015; we are expecting an outcome in the coming days to validate successful notice generation i.e. compatible with release through the ATO Electronic Commerce Interface (ECI) compliant with the current Electronic reporting specification (ERS) - Temporary resident notification (TRN) version 1.2.1 available on the Software Developers Liaison Unit web page.

    Find out more

    Temporary resident notification (TRN) specification v1.2.1External Link

    Candidate volumes are significantly less (only 17,500 memberships across all funds) due to increased matching profiles and more exclusion codes for example not seeking information for accounts with zero balances.

    In the event the notices are not able to be released electronically through ECI, a workaround option being considered is to provide funds with an ERS compliant notepad (also known as text pad) version for funds to access and process.

    The ATO acknowledged:

    • delivery of the notification in paper format was not a viable option for the majority of funds to accept and process
    • industry requires progressive updates with the release to enable scheduling of system time to exit members etc.

    Industry were reminded that where a membership included in the Section 20C Notice, is identified as being an incorrect candidate, please email with sufficient information for the ATO to review our records and provide a Revocation Notice where the individual should not have been included.

    5.4 Tips for USM Statement lodgments

    Please ensure:

    • USM payment amount matches the exact value of USM statement(s) lodged
    • correct Head of Revenue codes are used for USM statement payments made by electronic funds transfer (EFT)
    • file creation dates of numerous USM statements lodged by a fund for separate USM criteria (for example over 65, deceased, small lost, Temporary Resident, various products etc.) must be different.

    Action item


    Due date:

    Confirm to industry if the file creation date of various USM statements lodged by a fund for separate USM criteria (for example over 65, deceased, small lost, Temporary Resident or various products etc.) must be different, or does this only apply to amendments of USM statements.


    Cliff Kellogg

    5.5 Increases to the lost member small account threshold

    The proposed increase of the threshold from $2,000 to $4,000 on 31 December 2015 (and then again to $6,000 on 31 December 2016) is expected to be included in the winter 2015 sitting of Parliament.

    Funds highlighted the delay of this issue to the later sitting of Parliament will severely impact industry capability to implement the required changes.

    6 Reuniting Super update

    Shaun Ferabend provided an update of progress with a number of ATO Reuniting Super strategies.

    6.1 Email/SMS campaign

    As outlined at our last meeting, the ATO is ramping up our email/SMS campaigns targeting up to 100,000 individuals with multiple superannuation accounts on a monthly basis.

    Progress to date is:

    • December 2014 - 86,000 candidates
    • January 2015 - no activity due to electronic portability form issues
    • February 2015 - 50,000
    • March 2015 - June 2015 - 100,000 per month

    The ATO anticipates this may draw a response from 5 percent of those members targeted, and expect funds will see this response by way of increase in electronic portability form requests to consolidate member accounts. Analysis of those targeted members will be carried out to ascertain any trend that delivers the greatest impact.

    6.2 High value USM accounts - Letter campaign

    Late in 2014, a letter campaign covering 500 individuals with USM values over $50,000 resulted in 25 percent going on line to view their accounts, with 16 percent taking positive action to consolidate their super.

    General discussion focussed on:

    • outcomes of any fund’s activities to reunite members with their super
    • the communities’ general perception of ATO's contact in relation to reuniting super campaigns

    This highlighted a perceived benefit of the ATO revisiting a proportion of the high value candidates that did not consolidate to gain some understanding of their inaction.

    6.3 myGov take up rate

    3.3 million Individuals have linked to myGov since July 2014.

    Industry feedback highlighted shortcomings of myGov requirements that spouse’s require separate email addresses. This is an irritant that prevents users taking up the myGov service, whereas the ATO will sent a notice of assessment to a shared postal address or EFT refunds to a shared bank account.

    6.4 Electronic Portability Forms (EPF) workflow

    292,000 EPF's worth $1.3 Billion have been generated since 1 July 2014 through until 31 January 2015, compared with 153,000 worth $763 million for the 2013/14 financial year.

    6.5 Decommissioning of Finding Super tools

    The ATO is about to consult with industry in relation to the timeline for decommissioning a number of 'Finding Super Tools' including SuperSeeker quick search, SuperSeeker interactive Voice Response (IVR), Finding lost super (ATO App) and SuperMatch as they do not provide a complete picture of Individuals’ super holdings.

    A Briefing Note will be issued from the SASG Secretariat shortly for industry to provide feedback by early April 2015 on our proposed decommissioning timelines.

    6.6 Departing Australia Superannuation Payments (DASP)

    Funds will be aware of ongoing performance issues with the DASP platform impacting your ability to access and download applications in a timely manner.

    A fix is to be implemented on 14 March 2015 that should resolve the issue.

    7 ATO Services Update

    Louise Elliott provided an overview of the SuperTICK Service.

    7.1 Usage of SuperTICK has increased

    • 54 users across more than 200 funds
    • more than 4.6 million messages this financial year (1.5 million messages since our meeting in November 2014) compared with 3.4 million for 2013-14 financial year
    • performance standards across November 2014 and December 2014 were exceeded with 95 percent for responses provided within five seconds, the ATO is reviewing lower performance standards over weekends.

    7.2 System outages

    In recognition of industry’s integral use of the Service within processing activities, scheduled maintenance is being concentrated over weekends, reducing impacts on peak usage on weekdays and Saturdays.

    The following was discussed:

    • notably, listening to industry concerns raised at our November 2014 meeting, the ATO worked to reduce the extended outage associated with last year’s ATO system wide shut down over the Christmas to New Year period, leading to the Service being available for use from 29 December 2014, for those last few business days of 2014
    • the ATO continues to progress improving Service contingencies during periods where major ATO system outages are planned.

    ATO liaison with APRA regarding SuperTICK Service outages has confirmed that these outages are beyond the control of the Trustee and any breach in achieving three day processing requirements associated with Service outages are not reportable.

    7.3 ATO monitoring the use of the Service

    As advised previously, the ATO actively monitors the Services’ performance and use.

    Observations include:

    • concerted effort by industry users to improve their systems interacting with the service, keeping pace the progressive SuperStream releases, etc. leading to a reduction in errors from industry automated systems for example lodging multiple requests for the same member. A reduction to the flow of these errors contributes to reducing the load on the Service
    • transactions attempting to Test the system; the ATO has contacted users where patterns of use indicate testing is occurring.

    Find out more

    SuperTICK terms and conditions

    7.4 New member account reporting

    The ATO promoted the benefits of funds using the create new member account request when validating new members; these accounts are immediately displayed for the individual on their ATO Individuals Portal account, allowing individuals to use the account to consolidate other Superannuation accounts. Approximately half of the top ten SuperTICK users are using the create account process, representing about 25 percent of their overall use of the Service.

    7.5 Bulk SuperTICK Service

    Points discussed included:

    • take-up is very low and there are some current Service availability issues being reviewed
    • use of the Bulk SuperTICK service may increase from July 2015 with mandatory Contributions processing obligations.

    8 Updates from other Forums

    Louise Elliott provided brief updates on the following forums and issues.

    8.1 Superannuation Industry Relationship Network (SIRN)

    Key issues discussed:

    • next meeting planned at 2.30pm, Wednesday 4 March 2015
    • key issue is the Single Touch Payroll project with a specific focus on Superannuation issues
    • an update on the ATO Reinvention program is expected at the next meeting which will focus on how the ATO is progressing on designing an improved fund experience.

    The Commissioner will be announcing a summary of the ATO Reinvention program on Thursday 19 March 2015, addressing our focus for the next 12 - 18 months.

    Find out more

    Reinventing the ATO

    8.2 ATO Building Confidence initiative

    This initiative focusses on our strategies for achieving fairness, recent developments and the results we are getting.

    Find out more

    Building confidence

    8.3 The Law Forum

    A review of Public Advice and Guidance products is currently undergoing external consultation to move to a smaller number of advice products.

    Find out more

    Consulting the community on administration matters

    8.4 Self-Managed Super Fund Association forum

    The Commissioner participated as a panel member along with other Government Agencies (Treasury, APRA and ASIC) at a recent Self-Managed Super Fund Association forum, discussing tax concessions and superannuation.

    8.5 The Tax Practitioner Advisory Group

    Concerns with ATO correspondence products have generated a review of Superannuation correspondence, which aligns with the ATO Reinvention Program.

    8.6 Software Industry Partnership Office (SIPO)

    The recently announced evolution of the Software Industry Liaison Unit to the Software Industry Partnership Office (SIPO) better reflects our role in the partnership between the ATO and Software Developers. Consultation with industry has led to the release of a Partnership Framework.

    Find out more

    ATO Partnership FrameworkExternal Link

    9 ATO Consultation - Involuntary Superannuation Account Transfer (ISAT) Protocol

    Louise Elliott acknowledged the level of input and quality of feedback provided by industry on the protocol to date.

    The Briefing Note issued with the draft document to SASG representatives on 23 February 2015 outlined the key technical issues and areas where possible law changes the ATO would appreciate further input on.

    Feedback on the draft was very positive in context that stakeholders could easily translate to document to procedural instructions for staff dealing with involuntary transfer processes.

    More specific feedback included:

    • concerns with the definition of a Rollover (Sec 1.1.1)
    • payments directed to closed funds (Sec 2.1.2)
    • early MCS reporting (Sec 2.2.2)
    • non acceptance of Government contributions by new fund (Sec 4.1)
    • Surcharge and no reference to debt of Constitutionally Protected Fund members (Sec 8.1.1)
    • the inclusion of Case Studies or Examples would be useful
    • aspects of the new Bill and how some of the tax components should be calculated.

    Industry were reminded that the document is a draft version and has not yet been technically cleared.

    Measures being implemented through future versions of SuperTICK and new fund member reporting arrangements may support and facilitate smoother transition of future ISAT processes.

    Members were invited to provide documented feedback by way of tracked changes and to notify interest in the next ATO Teleconference to discuss progress with the feedback.

    The ATO advised as Industry stakeholders working through large scale account transfer processes require support with any issues to contact the ATO through

    10 Major Release (MR) 4, MR5 and MR6 design

    Ian Colhoun provided members with an update on key changes under the Super Stream program. Key issues discussed centred on the provided power point presentation distributed at the meeting.

    10.1 ATO Services

    1. Fund Validation Services (FVS)

    The FVS deployment into ebMS (SBR2) in February 2015 provides 3 services:

    • FVSU - Update / Lodge
    • FVSL - List USIs (Unique Superannuation Identifiers)
    • FVSG - Get USI details

    Critical points discussed included:

    • key support documents and Test environment are now available; the ATO continues to work with developers to resolve identified issues
    • key learnings include:    
      • stakeholders considering development of FVS and other SBR2 services for users other than tax agents will need to procure their own ebMS message handler products. The ATOs ebMS licence is limited to products developed for tax agents
      • the FVS Get USI service will provide details of current and future USI change data.
    • FVS implementation timeframes are:    
      • CRT Alert 004/2015 advised industry of the deferment of the change over from the current FVS to the SBR2 web service to the end of June 2015
      • all updates to the FVS will need to be submitted through the FVS update service from 30 June 2015
      • all funds must have access to the list and get web services by 13 July 2015. Any entity without access must have alternate arrangements in place to access the FVS data.
    • Super Fund Look-up Service enhancements

    Enhancements to this service in displaying limited Fund USI data has resolved issues for Employers gaining access to some of the FVS data

    • Secondary Verification process for requests to change Financial Institution Account (FIA) details

    To reduce the risk of unauthorised changes to FIA details of each fund, the ATO is introducing a new verification process (by a secondary authorised contact person) to control updates to this information. This measure will provide additional safeguards, particularly where funds make arrangements for a third party to make FIA updates on their behalf.

    1. Electronic Portability Form (EPF)

    The SBR2 EPF implementation has been deferred until 24 August 2015, based on extensive consultation with industry on their readiness. The following were key issues discussed:

    • Unique Superannuation Identifier (USI)

    Updates to the EPF in February 2015 facilitated the display of Receiving and Transferring Funds USI; however integrity issues impacted the Transferring Funds USI. This issue has been fixed as notified in CRT Alert 009/2015.
    Funds still experiencing issues with the integrity of USI data or other aspects of the EPF should email

    Some EPFs will not have a Receiving Fund USI; Self-Managed Superannuation Funds (SMSF) are not required to have a USI, along with funds that are not yet operating within the standard, but are able to receive a roll over initiated through the portability form.

    • SBR2 EPF overnight batch process

    EPF delivery in the SBR2 environment will still be through an overnight batch process, however each individuals form will be sent as a single request, not as a bulk file which is currently occuring.

    • EPF Test Files

    Test files have been made available by the ATO from late February 2015 by email. The ATO is working on being able to push them via a gateway. As the test files currently contain ATO data only, recipients will need to change the data contained to effectively test their systems.

    1. SuperTICK

    SuperTICK version 2 has been released. Key changes include:

    • the Tax File Number (TFN) field being optional
    • a Section 299TC response will be provided where possible
    • the USI will be added to a new member account.

    Industry were reminded of the SuperTICK terms and conditions; trustees should only be validating current or prospective member of the fund, and not testing SuperTICK service outcomes.

    The ebMS / SBR2 version of SuperTICK (version 3) will be available from November 2015 which will include:

    • the ability to notify the ATO of closed accounts
    • a 'Bulk' request process.
    1. EmployerTICK

    Deployed in July 2014, uptake on this service has been low.

    Key points discussed:

    • enhancements expected in ebMS / SBR2 from October 2015 will allow the ATO to return a corrected TFN to the employer; an improvement on the current process that provides only a 'match' or 'no match' response.
    • this change enables correct reporting earlier in the process delivering stronger matching outcomes for industry and the ATO in subsequent interactions.
    1. SuperMatch 2

    The ebMS/SBR2 version will be available from October 2015. This service also expected to return the 'balance information for the individual'.

    Find out more

    Super reform – a guide for APRA funds

    10.1 Payment of ATO Contributions and Rollovers

    The ATO recently released (Wednesday 4 March 2015) updated draft versions of a number of schedules of the Superannuation Data and Payment Standard for consultation with industry.

    The main purpose of proposed changes is to align listed Government to Business (G2B) interactions to Industry Standards from December 2015 for USM rollover and ATO contributions.

    However, opportunities have been identified to make changes to the existing Business to Business (B2B) Standard including Amendments, Refunds, Kiwi Saver, Transaction IDs and the incorporation of minor improvements (for example guidance notes).

    In aligning the G2B interactions with the Superannuation Data and Payment Standard, the focus has been on how to support:

    • existing ATO Contribution and Rollover interactions (Remittance Advice payments and USM Rollovers including Rollover Benefit Statement data) within the existing Standard interactions
    • proposed new Standard interactions to support existing ATO Remittance Payment Variation Advice processes or Recoveries (where necessary).

    The scope of the change has grown significantly, there is increased difficulty to implement all changes in a releases timeframe of February 2016:

    • Business to Government (B2G) and new interactions within B2G
    • B2B changes including new interactions within B2B
    • minor changes to incorporate guidance notes.

    Given the expanded scope of change and concerns with implementation, the SuperStream Reference Group (SSRG) has recommended the ATO baseline the changes, resulting in the publishing of the proposed changes for further consultation with industry.

    The focus of the consultation is to assess industry’s perspective on:

    • which scoping option for change is preferred
    • the preferred timing of implementation
    • any significant technical issues.

    The consultation with Industry process closes on 20 March 2015.

    10.2 Fund Member Report Scope

    The ATO provided an overview of progress with the design of the Fund Member Report changes in 2016 to 2017, covering off the 'in scope' items.

    10.3 Lost Member Register Re-report

    The ATO spoke briefly in regard to future lost member reporting obligations. It is expected a full Lost Member Register Re-report would be run in April 2016, subject to the outcomes of the fund member report changes and/or any requirement for law change to the lost member reporting framework.

    11 Other Business

    All other business issues were addressed by agenda discussion or action is underway through separate interactions with Superannuation Product Managers.

    12 Close

    Cathy Cox thanked all attendees for their contribution to a very successful meeting. The next meeting is scheduled for Wednesday 27 May 2015.

      Last modified: 03 Aug 2015QC 46250