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  • Actioning a release authority in SuperStream

    SuperStream has been extended to allow certain release authorities to be sent to super funds electronically via the SuperStream Rollover message.

    This includes the following release authorities:

    • excess concessional contributions (ECC)
    • excess non-concessional contributions (ENCC)
    • excess non-concessional contributions tax
    • division 293 due and payable
    • division 293 deferred debt
    • first home super saver.

    How to action a release authority in SuperStream

    Release authority statements are required to be actioned within the legislative time frame of 10 business days from the date of the release authority. Until a super fund has submitted a successful release authority statement this requirement has not been met.

    Where a release authority request can be actioned:

    • funds are required to send to the ATO a release authority statement message via SuperStream and include:
      • the amount that was released to the ATO, and
      • advise if the full or partial amount was released 
    • electronically pay the ATO the lesser of:  
      • the amount stated in the release authority, or
      • the total amount of the super interest that could be paid at the time. 

    Paying the release authority

    • All payments must be made to the ATO SuperStream bank account.
    • The data and money must be linked by a unique payment reference number (PRN). If there is no unique identifier, we can't match the payment to your reported release authority statement.
    • The PRN in the data message and payment must be identical (case and space sensitive). If they are not identical, we can't allocate the payment.
    • The current ATO SuperStream bank account details are:
      • Bank – Reserve Bank of Australia
      • BSB – 092-009
      • Account – 12178-1
      • Account name – Australian Taxation Office Official Administered Receipts SuperStream Account. 

    Unable to action the release authority

    Where funds cannot release any money in relation to the release authority, they are required to send the ATO a release authority error response message with one of the following errors:

    • member not found with supplied information, where the super fund does not have any record of the member identified in the release authority
    • no longer a member of superannuation fund, where the super fund can identify the member, however they no longer have an open account
    • rollover could not be processed due to rules within superannuation fund, where the member has an open account, however the super fund is unable to release due to it being a defined benefit interest or non-commutable income stream
    • the account for the provided member identifier has been closed, where the member has an open account, but the super fund is unable to release for any other reason (such as the account is recently opened with no balance, or subject to a court order).

    We are currently in the process of updating our guidance resources available on ato.gov.au.

    See also

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      Last modified: 18 Oct 2021QC 67060