Show download pdf controls
  • Deployment timelines

    SuperStream v3 (including SMSFs)

    ATO deployment

    • November 2019 – Implementation

    Industry deployment

    • November 2018 – October 2019 – SMSF validation service build and test November 2019 – Funds must comply with the SuperStream standard

    Event-based reporting

    ATO deployment

    • December 2018 – Online Portal – Member Account Attribution Service (MAAS) and Member Account Transaction Service (MATS) deployed (as a minimum viable product)
    • April 2019 – Online Portal – MAAS/MATS deployed (as an enduring product)

    Industry deployment

    • July 2018 – Fund cut-over period MATS
    • July 2018 – Funds collect and store MATS data for 2018–19
    • March 2019 – ATO Online – visibility of employer paid superannuation to individuals and agents

    Single Touch Payroll

    • February 2019 – Employee commencement (ATO Online individual-initiated)

    Transfer balance cap

    ATO deployment

    • December 2018 – Enhancements to online portal 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

    Contribution cap changes

    ATO deployment

    • July 2019 – Determine contributions tax updated to use MATS data. Carry forward contributions amounts calculated
    • October 2019 – MATS data used for total superannuation balance, Division 293 calculations and correspondence products
    • October 2019 – Improved Integrated Core Processing (ICP) screens; default excess non-concessional contributions (ENCC) elections automation, nudge messages and determinations

    Downsizer

    ATO deployment

    • February 2019 – Testing of self-managed super fund (SMSF) annual return label
    • 1 July 2019 – New label on SMSF annual return

    Industry deployment

    • December 2019 – Reporting against new label on SMSF annual return

    SMSF and small APRA fund – member increase

    ATO deployment

    • December 2018 – ATO/ABR build (registration) – Add ability for funds to report up to 6 members (previously 4)
    • June 2019 – ATO build (SMSF annual return) – Add ability for funds to report up to 6 members

    Note: draft law has not been released.

    Industry deployment

    • June 2019 – Industry build (SMSF annual return) – Add ability for funds to report up to 6 members

    Note: draft law has not been released.

    SMSF three-yearly audit

    ATO deployment

    • February 2019 – Add ability for funds to lodge an SMSF annual return without an audit

    Note: Drafting instructions still to be developed/provided.

    Limited resource borrowing arrangement

    ATO deployment

    • December 2018 – New label to MATS portal and SMSF annual return.
    • 1 July 2019 – Reporting start date

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

    Note: Indicative dates – proposed measure is subject to passage of law.

    ATO deployment

    • July 2019 – ATO able to proactively rollover unclaimed superannuation money (USM) amounts to active accounts where combined balance is >$6,000

    Industry deployment

    • July 2019 – Additional category of USM; inactive low balance accounts less than $6,000 to be reported and paid by 31 October 2019

    Assurance report (RDF redesign)

    ATO deployment

    • November 2018 – Industry co-design to build justified assurance reports
    • April 2019 – Delivery of current risk differentiation framework (RDF) 2018 (final) diagnostic reports

    Super transactions and services

    ATO deployment

    • December 2018 – Transition all users onto the cloud gateway
    • January 2019 – Transition to a validation service only, account update transactions will be de-coupled from SuperTICK after MAAS onboarding

    Industry deployment

    • December 2018 – Gateways and funds that connect directly to our on-premises gateway repointing all transactions to the cloud gateway

    Emerging technology

    ATO deployment

    • August 2018 – New payment platform – scoping and consulting
    • August 2018 – Digital ID industry co-design (AUSkey replacement)

    Industry deployment

    • March 2020 – AUSkey replacement
      Last modified: 15 Jan 2019QC 52654