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  • Deployment timelines

    SuperStream v3 (including SMSFs)

    ATO deployment

    • July 2019 – Design rollover standard version 3, including SMSF verification service, SMSFmemberTICK service, electronic release authorities and inclusion of the new unclaimed super money (USM) inactive low-balance account reporting category.
    • November 2019 – Rollover message version 3, SMSF verification service and SMSFmemberTICK build and test (November 2019 – December 2020).
    • January 2021 – SuperStream rollover version 3 onboarding commences.

    Industry deployment

    • November 2019 – Rollover message version 3, SMSF verification service and SMSFmemberTICK build and test. (November 2019 – December 2020)
    • January 2021 SuperStream Rollover version 3 onboarding commences. (January 2021)
    • March 2021 – Funds must comply with SuperStream standard (31 March 2021)

    Super guarantee amnesty (pending legislation)

    ATO deployment

    • February 2020 – The ATO is expecting to raise super guarantee charge (SGC) assessments for periods from 1 July 1991 where an employer voluntarily discloses an SG shortfall and meets the SG amnesty provisions.
    • August 2020 – The SG amnesty provision for SGC statements to be submitted ceases 6 months after royal assent.

    Employer impact

    • February 2020 – Employers have the ability to submit super guarantee change statements under the SG amnesty. The SG ceases 6 months after royal assent.
    • August 2020 – The SG amnesty provision for SGC statements to be submitted ceases 6 months after royal assent.

    Decommissioning of ECI channel

    ATO deployment

    • October 2019 – ATO building bulk data exchange and secure email channel requirements to replace existing ECI channel reporting and outcomes.
    • March 2020 - ECI channel decommissioned (postponed from December 2019 to March 2020).

    Industry deployment

    • March 2020 – Funds not engaging in SuperStream are to ensure readiness for:
      • bulk data exchange (BDE) channel for payment variation advices and remittance advice and recovery notices
      • secure email reporting channel for super contribution surcharge member exit statement reporting
      • paper reporting channel for super contribution surcharge assessment variation advice (AVA) and Super Provider Assessment Data reporting.

    Limited Recourse Borrowing Arrangement (LRBA)

    ATO deployment

    • July 2019 – Amendments to the total super balance (TSB) calculation rules to include the value of an individual’s outstanding limited recourse borrowing arrangement (LRBA) in their TSB.

    Note: Royal assent has been received with a retrospective date of effect of 1 July 2018. The 30 June 2019 TSB is the first impacted by this change.

    Industry deployment

    • July 2019 Amendments to the TSB calculation rules to include the value of an individual’s outstanding LRBA in their TSB.

    Note: Royal assent received with a retrospective date of effect of 1 July 2018. The 30 June 2019 TSB is the first impacted by this change.

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

    ATO deployment

    • November 2019 – Commencement of regular proactive payments of unclaimed super money amounts on 1 November 2019 The ATO is making proactive:
      • rollovers to eligible active accounts where the combined balance is >$6,000
      • direct payments to individuals where a condition of release has been met.

    Industry deployment

    • November 2019 – Funds commence receiving regular rollovers of unclaimed super money that is proactively rolled over to eligible active super accounts.
    • March 2020 – Report inactive law-balance amounts using the new unclaimed super money new category via SuperStream rollover version 3 standards for scheduled statement date 30 April 2021.

    Single Touch Payroll (STP)

    ATO deployment

    • November 2019 - ATO issues notifications to employers where a suspected super guarantee (SG) shortfall has been identified.

    Employer deployment

    • November 2019 – Notifications received by employers where the ATO has identified a suspected SG shortfall.
    • April 2020 – ATO Online employee onboarding changes that include selecting a super account for employer contributions.

    Emerging technology

    ATO deployment

    • July 2019 – myGovID (AUSKey replacement) testing

    Industry deployment

    • April 2020 – AUSKey replaced with myGovID (1 April 2020).

    Flexibility for older Australians (pending legislation)

    ATO deployment

    • July 2019 – ATO build to increase the bring-forward period for those aged 66 years

    Industry deployment

    • July 2019 – Funds to accept the following contributions for individuals, those:
      • aged 65 and 66 making voluntary contributions without meeting the work test
      • under 75 receiving contributions made by another person on their behalf if they meet the work test.

    Change control

    Change control table

    Deliverable

    Change

    Version

    SG amnesty

    Update milestones as a result of legislation not progressing in the 2019 calendar year.

    12 December 2019

    Decommissioning of ECI channel

    Update channels for super contribution surcharge reporting.

    12 December 2019

    Single Touch Payroll (STP)

    Adding STP back into the roadmap to include notifications of suspected SG shortfall.

    12 December 2019

    SMSF & small APRA fund member increase from 4 to 6

    Remove this outcome as the legislation has not been reintroduced following the Federal election.

    11 November 2019

    SMSF 3 year audit

    Remove this outcome as the legislation has not been reintroduced following the Federal election.

    11 November 2019

    Limited recourse borrowing arrangement (LRBA)

    Amendment of key milestones as a result of royal assent.

    11 November 2019

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

    Amendment of key milestones.

    11 November 2019

    Assurance report (RDF redesign)

    Co-design with industry will be re-initiated at a later date.

    11 November 2019

    SG amnesty

    Include the change and include milestones.

    11 November 2019

    Decommissioning of ECI channel

    Include the change and include milestones.

    11 November 2019

    Super transactions and services

    Removal of Super transactions and services as this work has been delivered and is no longer relevant to include on the roadmap.

    16 August 2019

    Contributions cap changes

    Removal of Contributions cap as this work has been delivered and is no longer relevant to include on the roadmap.

    16 August 2019

    Single Touch Payroll

    Removal of Single Touch Payroll as this work has been delivered and is no longer relevant to include on the roadmap.

    16 August 2019

    MAAS and MATS

    Removal of MAAS and MATS as this work has been delivered and is no longer relevant to include on the roadmap.

    16 August 2019

    Downsizer

    Removal of Downsizer as the ATO portal solution was delivered in October 2018.

    24 July 2019

    Proactive consolidation

    Proactive consolidation will commence from 1 November 2019.

    21 March 2019

    SMSF rollovers v3

    Transitional period for funds added to timeline.

    11 February 2019

    SMSF 3 yearly audit

    Inclusion of key milestones.

    21 November 2018

    SMSF & small APRA fund member increase from 4 to 6

    Inclusion of key milestones.

    21 November 2018

    Limited recourse borrowing arrangement (LRBA)

    Inclusion of key milestones.

    21 November 2018

    Early release of superannuation under compassionate grounds (CRS)

    Removal of CRS as this work has been delivered and is no longer relevant to include on the roadmap.

    21 November 2018

    First Home Super Saver Scheme (FHSSS)

    Removal of FHSSS as this work has been delivered and is no longer relevant to include on the roadmap.

    21 November 2018

    Income streams

    Removal of Income streams as this work has been delivered and is no longer relevant to include on the roadmap.

    21 November 2018

    LISTO

    Removal of LISC – LISC was repealed to become LISTO from July 2018.

    22 October 2018

    Justified assurance report (RDF redesign)

    Inclusion of key milestones.

    7 September 2018

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

    Inclusion of key milestones.

    5 September 2018

    All products

    Revised timeline for all deliverables to align with start date of July 2018.

    27 August 2018

    Flexibility for older Australians

    Inclusion of key milestones.

    26 August 2019

    SMSF rollovers

    Added SMSF rollovers in SuperStream Standard and re versioning the MIG from late 2019.

    16 May 2018

    Early release of superannuation on compassionate grounds

    Added in key events starting from July 2018.

    16 May 2018

    Single Touch Payroll

    Employee commencement timeline updated to reflect the releases of the services over three phases.

    19 April 2018

    Downsizer

    Inclusion of ATO portal solution being developed for MATS reporting.

    19 April 2018

    MAAS

    Added MAAS build timeline for completeness.

    4 April 2018

    MATS

    Inclusion of funds to lodge 2017–18 MCS via BDE.

    4 April 2018

    USM/20C

    Inclusion of industry transfer of unclaimed accounts via RTR.

    4 April 2018

    Single Touch Payroll

    Addition of employee/employer key to accurately reflect industry milestones.

    4 April 2018

    Super transactions and services

    Revised AWS timeline.

    Inclusion of Superannuation dashboard enhancements commencing May 2018.

    31 March 2018

    Emerging technology

    Inclusion of emerging technologies likely to have some impact on the super industry, including Digital ID, New Payment Platform (NPP), Blockchain and Operational Framework.

    31 March 2018

      Last modified: 14 Jan 2020QC 52654