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  • Deployment timelines

    SuperStream v3 (including SMSFs)

    ATO deployment

    • July 2018 – Scoping, design and consultation
    • November 2019 – implementation

    Industry deployment

    • November 2018 – SMSF validation service build and test Nov 18–Oct 19
    • November 2019 – Funds must comply with the SuperStream standard

    Event-based reporting

    ATO deployment

    • December 2018 – Online Portal (MAAS/MATS) deployed (minimum viable product)
    • April 2019 - Online Portal (MAAS/MATS) deployed (enduring product)

    Industry deployment

    • April 2018 – Fund cut over period MAAS
    • July 2018 – Fund cut over period MATS
    • July 2018 – Funds collect and store MATS data for 2018–19
    • October 2018 – Lost member reporting via MAAS
    • November 2018 - Lodge 2017–18 MCS via BDE
    • March 2019 – ATO Online – Visibility of employer paid superannuation to individuals and agents

    Single Touch Payroll

    • July 2018 – Employee commencement (phase 1 BMS initiated) functionality will be available (complete TFN declaration standard choice forms via ATO Online – linking from employers software
    • July 2018 – Employers with 20 or more employees are required to report through STP
    • July 2018 – Employer superannuation liability amount visible to individuals and agents
    • February 2019 – Employee commencement (phase 2 Individual initiated)

    Transfer balance cap

    ATO deployment

    • December 2018 – Process reported data MAAS – member account status – enhancements to use MAAS/MATS data for open/closed account status and account balances
    • December 2018 – Change to Commutation Authority address hierarchy - use superannuation account level address

    Industry deployment

    • August 2018 – Report deferred capital gains
    • November 2018 – TBAR via MATS for enabled funds

    Contribution cap changes

    ATO deployment

    • November 2018 – Commence issuing determinations and assessments

    Industry deployment

    • July 2018 – Changes to Release Authority and Statement reporting

    November 2018 – Increased volume of release authorities being issued to funds due to reduced caps and thresholds – mid October

    Downsizer

    ATO deployment

    • September 2018 – Online portal deployed

    Industry deployment

    • July 2018 – Accept Downsizer payment
    • July 2018 – Report Downsizer Contribution to ATO via MATS Reporting
    • September 2018 – Report Downsizer Contribution via ATO Portal

    First home super saver scheme (FHSSS)

    ATO deployment

    • July 2018 – Process FHSSS payment request

    Industry deployment

    • July 2018 – Process FHSSS Release Authority

    Early release of superannuation under compassionate grounds

    ATO deployment

    • July 2018 – Process compassionate release request

    Industry deployment

    • July 2018 – Receive compassionate release fund approval notice from ATO via Bulk Data Exchange

    Inactive low balance accounts and proactive consolidation of ATO-held super

    ATO deployment

    • November 2019 – ATO will commence proactive rollovers of USM amounts to eligible active super accounts where combined balance is >$6,000

    Industry deployment

    • July 2019 – Inactive low-balance accounts need to be identified and reported by 31 October 2019

    Div 293

    ATO deployment

    • October 2018 – Update of new and existing letters and forms, for internal and external use

    Income Streams

    Industry deployment

    • July 2018 – Changes to fund income tax reporting (anti-detriment, TRIS)

    Justified assurance report

    (RDF redesign)

    ATO deployment

    • July 2018 – ATO Redesigning RDF to build Justified assurance reports – deployment to be confirmed
    • November 2018 – Industry co-design to build Justified assurance reports – deployment to be confirmed
    • April 2019 – Delivery of current RDF 2018 (final) diagnostic reports

    Super transactions and services

    ATO deployment

    • November 2018 – Enhancing the existing superannuation dashboard
    • December 2018 – Cloud service delivered
    • January 2019 – Transition to a validation service only, account update transactions will be de-coupled from SuperTICK post MAAS onboarding

    Industry deployment

    • August 2018 – Optional AWS cloud service available

    Emerging technology

    ATO deployment

    • July 2018 – Operational Framework in place
    • August 2018 – NPP scoping and consulting
    • August 2018 – Digital ID Industry co-design (AUSKey replacement)
    • March 2020 – AUSKey replacement
      Last modified: 29 Mar 2019QC 52654