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  • Deployment timelines

    SuperStream Rollover Standards Version 3 (including SMSFs)

    ATO deployment

    • July 2019 – Build Rollover Standards v3 including SMSF Verification Service, SMSF member TICK Service, electronic Release Authorities and inclusion of the new Unclaimed Super Money (USM) inactive low-balance account reporting category.
    • November 2019 – Build and test Rollover Standards v3, SMSF verification service and SMSFmemberTICK (November 2019 – March 2021).
    • March 2021 – Fund and ATO testing of SuperStream Rollover Standards v3
    • March 2021 – SuperStream Rollover Standards v3 onboarding commences

    Industry deployment

    • November 2019 – Build and test SuperStream Rollover Standards v3, SMSF verification service and SMSFmemberTICK (November 2019 – November 2020).
    • March 2021 – Fund and ATO testing of SuperStream Rollover Standards v3
    • March 2021 – SuperStream Rollover Standards v3 onboarding commences.
    • September 2021 – Funds must comply with SuperStream Rollover Standards v3.
    • April 2021 - Funds using SuperStream Rollover Standards v3 can report inactive low-balance amounts using the new USM category for scheduled statement date 30 April 2021.

    Temporary Early Release of Superannuation (COVID-19 stimulus)

    ATO deployment

    • March 2020 – Design and build provisions for individuals affected by the adverse economic effects of COVID-19 to have up to $10,000 released from superannuation in the 2019–20 and 2020–21 financial years (up to a total of $20,000 across the two financial years).
    • December 2020 - Decommissioning work, applications close 31 December 2020

    Superannuation Drawdowns (COVID-19 stimulus)

    Industry deployment

    • March 2020 – Enable the minimum drawdown rates that apply for pensions and annuities for the 2019–20 and 2020–21 financial years to be reduced by half.

    Reuniting More Superannuation (pending legislation)

    ATO deployment

    • July 2020 – Design and build functions to enable fund transfers and tracking of amounts transferred under this measure

    Industry Deployment

    • June 2021 – Eligible rollover fund (ERF) accounts are to roll over all accounts with a balance of less than $6,000 to the ATO as unclaimed super money (USM) by 30 June 2021.
    • June 2022 - ERFs must transfer remaining accounts to the ATO by 31 January 2022

    SG amnesty

    ATO deployment

    • 6 March 2020 – The ATO is raising 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.
    • 7 September 2020 – The SG amnesty provision for SGC statements to be submitted ceases at 11.59pm AEST 7 September 2020, 6 months after royal assent.

    Employer Impact

    • 6 March 2020 – Employers may apply for the SG amnesty using the SG amnesty form (XLS 613KB)This link will download a file. Employers who previously disclosed unpaid SG to the ATO in anticipation of the SG amnesty do not need to lodge again or apply on the SG amnesty form.
    • 7 September 2020 – Employers have until 11.59pm AEST 7 September 2020 to apply for the SG amnesty and declare shortfalls.

    SG Rate rise

    ATO deployment

    • 1 July 2021 - The Super guarantee (SG) rate will increase to 10%

    Employer Impact

    • Employers must apply the 10% rate when determining the amount of SG to pay employees

    Single Touch Payroll (STP)

    Employer deployment

    • April 2020 – ATO Online employee onboarding changes that include selecting a super account for employer contributions.
    • July 2021 – Small employers due to begin reporting for closely held employees from 1 July 2021.

    Change control

    Change control table

    Deliverable

    Change

    Version

    Reuniting More Superannuation

    Removed from the roadmap as legislative framework has not progressed at this time

    June 2020

    Single Touch Payroll

    Key dates updated for concessional on-boarding

    June 2020

    SuperStream Rollovers v3 (including SMSFs)

    Key dates updated to reflect deferral of onboarding

    June 2020

    Emerging Technologies

    Removed as this work has been delivered

    June 2020

    Decommissioning ECI

    Removed as this work has been delivered

    June 2020

    Limited Recourse Borrowing Arrangement (LRBA)

    Removed as this work has been delivered

    June 2020

    Flexibility for older Australians

    Removed from the roadmap as the legislative framework has not been progressed

    March 2020

    Temporary Early Release of Superannuation

    Stimulus measure resulting from adverse economic effects of COVID-19

    March 2020

    Superannuation Drawdowns

    Stimulus measure resulting from adverse economic effects of COVID-19

    March 2020

    Single Touch Payroll

    Key dates added for concessional onboarding

    March 2020

    SG Amnesty

    Key milestones changed as a result of legislation not being progressed

    March 2020

    Reuniting more superannuation

    Inclusion of new measure with key milestones

    March 2020

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

    Removal of the measure. The future reporting is reflected under the SuperStream Rollover v3 changes

    March 2020

    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: 04 Aug 2020QC 52654