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  • Superannuation Communique March 2016

    Monthly superannuation remittance and recovery processing schedule

    Fund Validation Service – requirement to provide 14/28 days notice of changes to fund details

    Superannuation Guarantee Charge – advice on General Interest Charge (GIC)

    Surcharge assessment run May 2016

    Unclaimed Superannuation Money (USM) file creation date

    Provision of tax file number – peak processing

    Updated specifications – RARN v4.2.0, MCS v10.1.1 and super member TFN notification v1.2.3

    Client Relationship Team (CRT) interactions prioritisation and coding

    2016-2017 Draft schedule of planned ATO activities and superannuation reporting due dates

    Online troubleshooting for businesses and tax practitioners

    Portal outages and system maintenance

    Monthly superannuation remittance and recovery processing schedule

    The ATO superannuation processing schedule for March 2016 and April 2016 are outlined below.

    March 2016

    Product

    Correspondence issuing week beginning

    Co-contributions remittance advice

    Monday, 7 March 2016

    First Home Saver Account (FHSA) remittance advice

    Monday, 7 March 2016

    Super Guarantee remittance advice (Legacy)

    Monday, 7 March 2016

    Unclaimed Super Monies (USM) remittance

    Monday, 7 March 2016

    Low Income Superannuation Contribution (LISC) recovery

    Monday, 7 March 2016

    Super Guarantee recovery notice (ICP)

    Monday, 14 March 2016

    Super Guarantee remittance advice (ICP)

    Monday, 14 March 2016

    Unclaimed Super Monies (USM) recovery

    Monday, 14 March 2016

    Superannuation Holding Account special account (SHAsa) remittance advice

    Monday, 21 March 2016

    Low Income Superannuation Contribution (LISC) remittance advice

    Monday, 21 March 2016

    Unclaimed Super Monies (USM) remittance

    Monday, 21 March 2016

    April 2016

    Product

    Correspondence issuing week beginning

    Co-contributions remittance advice

    Monday, 4 April 2016

    Unclaimed Super Monies (USM) remittance

    Monday, 4 April 2016

    Low Income Superannuation Contribution (LISC) recovery

    Monday, 4 April 2016

    First Home Saver Account (FHSA) remittance advice

    Monday, 11 April 2016

    Super Guarantee remittance advice (ICP)

    Monday, 11 April 2016

    Super Guarantee remittance advice (Legacy)

    Monday, 11 April 2016

    Unclaimed Super Monies (USM) recovery

    Monday, 11 April 2016

    Super Guarantee recovery

    Monday, 11 April 2016

    Low Income Superannuation Contribution (LISC) remittance advice

    Monday, 18 April 2016

    Superannuation Holding Account special account (SHAsa) remittance advice

    Monday, 18 April 2016

    Unclaimed Super Monies (USM) remittance

    Monday, 18 April 2016

    Co-contributions recovery

    Monday, 25 April 2016

    Fund Validation Service – requirement to provide 14/28 days notice of changes to fund details

    Recently we have received requests for urgent updates to fund details for the Fund Validation Service (FVS) which have not met the 10 working days legislative requirement.

    Trustees are reminded that regulations require them to provide updated product details at least 10 working days (two weeks) prior to the changes taking effect.

    Where you are updating critical data it is best practice to provide these details at least 28 days before they become effective. Some examples of updates to critical data include changes to:

    • Bank accounts
    • End-point service address
    • End dating a USI (fund is winding up or merging)

    The notice periods were introduced after consultation with trustees and industry participants. Sufficient lead time allows gateways and clearing houses to ensure their systems are updated to reflect the change details. It helps to ensure that rollovers and contributions are sent to the correct destination.

    Superannuation Guarantee Charge – advice on General Interest Charge (GIC)

    The ATO advises that in a situation where the Commissioner has overpaid superannuation guarantee charge monies to a fund and the fund is required to repay that money with a payment variation advice, General Interest Charge (GIC) is NOT payable if the amount is not repaid to the Commissioner by the relevant due date.

    Surcharge assessment run May 2016

    Member Contribution Statement (MCS) and Assessment Variation Advices (AVAs) need to be received by the ATO by 18 March 2016 in order to be included in the May 2016 Surcharge run.

    Unclaimed Superannuation Money (USM) File Creation Date

    When lodging any multiple USM statement files for the same period please ensure the file creation dates are different or lodge each file on subsequent days to avoid any process delays or system issues.

    When two files with the same file creation date are lodged our system is unable to process both as it sees the files as duplicates rather than containing different member data as they often do.

    It is imperative that all 3 fields on the statement details tab are filled in to avoid delays;

    Example 1:

    • Statement creation date 24 September 2015
    • Unclaimed money day 30 June 2015
    • Scheduled statement day 31 October 2015

    Each file for the same period requires a different statement creation date in order for our system to recognise it as a separate file and each file must be in creation date order. If lodging a second file on the same day, the first file must be lodged with the previous days date and the second with the date of lodgement.

    Statement creation date needs to be the next day to avoid a system conflict.

    Example 2: if the date you are creating the file is 25 September 2015 then

    • Statement creation date 25 September 2015
    • Unclaimed money day 30 June 2015
    • Scheduled statement day 31 October 2015

    Alternatively additional files can be lodged over several days.

    If lodging an amendment or multiple statements for a given period, the file creation date for each statement lodged must not be earlier than a lodgement previously submitted for the same period.

    If a prior date has been used please lodge the next working day. This allows a new statement creation date where a previous date has already been used.

    Note: statement creation dates can only be the current date or past dates as per Electronic Reporting Specification 7.6.

    The date must not be in the future.

    Provision of Tax File Number – peak processing

    So far this year we have issued:

     

    Last year we issued:

     

    * Although we are only part way through the year, 97% of notices had been issued at this time last year.

    Good News

    We have seen a significant decrease in the total number of notifications issuing. The most notable is the reduction in s299TC notices which have reduced by 32%, increasing the number of TFN’s within the superannuation system.

    Please resolve notices

    You may notice an increase in the number of please resolve notifications. This may be in response to a change that was made to our matching system. In late 2013 we made changes to improve the accuracy of our matching processes for MCS. This has led to some inconsistencies between the notifications provided to you in the 2013 and subsequent 2014 and 2015 financial years. While we have improved our overall matching accuracy for MCS reporting, in some cases the member details that were lodged and incorrectly matched on a 2013 MCS form may not match in subsequent years, although the details in the MCS are identical.

    Where the member advises the fund record is incorrect:

    • Funds should arrange to update their member records as required, and
    • Re-lodge the superannuation MCS where you have received a please resolve notification with all the new member details including the TFN, new address or name as per their updated data. This is important as all client details contribute to the MCS form matching to our client register.

    If you contact your member in an attempt to resolve the please resolve notice and your member confirms that the details you hold are correct, you have fulfilled your obligation under the please resolve notification. However, you should strongly encourage your member to contact the ATO to update their details with us. Your member should be informed of the potential taxation impacts if they were to receive a s299TB notice. There is a benefit to you and your member in assisting us with reuniting your member with any ATO held monies.

    Updated specifications – RARN v4.2.0, MCS v10.1.1 and super member TFN notification v1.2.3

    Changes have been made to the specifications below to align with the Attorney General’s Department guidelines on the collection and use of sex and/or gender information in individual personal records.

    The RARN specification v4.2.0 has been updated as follows:

    • Data field ‘Sex’ (5.86) has been renamed to ‘gender’ and associated data field definition to include option ‘X’ for indeterminate.

    For the sex field in the MCS and super member TFN specification, the valid value ‘U’ was updated to include ‘indeterminate’. Minor changes only were implemented due to future changes to MCS reporting in the Member information eXchange. The FINAL super member TFN specification will be published in early March, and there will be no changes made from the published draft.

    For more information see:

    RARN specification v4.2.0External Link

    MCS specification v10.1.1External Link

    TFN specification draft v1.2.3External Link

    If you have any questions please direct these to the Client Relationship Team (CRT) SuperCRT@ato.gov.au

    Client Relationship Team (CRT) interactions prioritisation and coding

    In November 2015 CRT implemented a coding process to categorise and prioritise email enquiries from funds. Please refer to CRT Alert 048/2015 Improving the timeliness and efficiency of CRT interactions. Stakeholders were asked to include the relevant codes from the data tables in the email subject line to allow categorisation of the query and agreed service standards to be applied.

    Based on stakeholder feedback from the three months we have adjusted some of the codes to better capture client enquiries.

    1. The ATO’s service commitment framework for CRT interactions

    There has been no change to the CRT framework and the applicable service commitments. The ATO and the CRT are still committed to meeting the agreed service standards for the following enquiry themes.

    Theme

    Service commitment 80% of cases

    1. ATO services

    ASAP

    2. Superannuation Complaints Tribunal / Fund Trustee Complaints

    3 days

    3. Member issues

    5 days

    4. ATO Contributions, Recoveries and Rollovers

    5 days

    5. Fund issues

    10 days

    2. The use of email subject line “Data Standards” for issues emailed to SuperCRT@ato.gov.au

    Based on analysis of received queries over the three months and stakeholder feedback we have discontinued seven underutilised codes and introduced six new codes to better align with client queries.

    Below is a table with the updated codes

    Theme

    Email subject line Data Standard Codes

    1. ATO services

    ATO-SERV

    2. Superannuation Complaint Tribunal and Fund Trustee Complaint Cases

    SCT/FTCOMP

    3.ATO Contributions, Recoveries and Rollovers

    CRR-COR
    CRR-PAY

    4. Member queries

    MBR-293 MBR-PVA MBR-SUR
    MBR-ECT MBR-RAS MBR-USM
    MBR-DASP MBR-MCS MBR-OTH

    5. Fund queries

    FND-DASP FND-SOA
    FND-OOLR FND-SUR
    FND-REP FND-OTH

    The 7 discontinued codes were MBR-TFN, MBR-TRN, MBR-LMS, MBR-SMAT, FND-GIC, FND-EOT, FND-VDISC. These codes were used less than ten times over the three months.

    Where you have an enquiry that relates to one of these code topics please use the relevant ‘OTH’ code (e.g. FND-OTH or MBR-OTH)

    3. New Codes

    The following table outlines the news codes and a brief description of when to use each code.

    Code

    Description

    CRR-COR

    Any issues relating to the ATO contribution and rollover remittances or recovery process that impact your ability to allocate or reject member entitlements or recovery including:

    • Missing ECI RARN Files or Correspondence
    • Defective data or missing components (RBS)

    CRR-PAY

    Any issues relating to the ATO contribution and rollover remittances or recovery process that impact your ability to allocate or reject member entitlements or recovery including:

    • Missing payments
    • EFT Payments without supporting correspondence

    MBR-SUR

    Member specific issues in relation to their surcharge obligation including AVA's, assessments, reconciliation, etc.

    FND-SUR

    Fund specific issues in relation to their surcharge obligations including AVA's, assessments, reconciliation, etc.

    MBR-DASP

    Member issues in relation to Departing Australia superannuation payments

    FND-DASP

    Fund issues in relation to Departing Australia superannuation payments

    4. Further information

    Based on the positive feedback all other processes will be kept in place. CRT will continue to work toward the agreed service standards for all coded enquiries. Where service standards are not able to be met a courtesy email will be sent advising of new resolution times.

    A reference number will be provided for all queries to enable better tracking of your enquires.

    2016-2017 Draft schedule of planned ATO activities and superannuation reporting due dates

    Please refer to the attached draft schedule and provide feedback by the 18 March 2016 to the Client Relationship Team (CRT) SuperCRT@ato.gov.au

    Online troubleshooting for businesses and tax practitioners

    The information contained within the following link provides useful ATO online troubleshooting information for superannuation industry stakeholders including AUSkey, DASP and ECI.

    Troubleshooting-for-businesses-and-tax-practitioners

    Portal outages and system maintenance

    For planned and unplanned outages or current system issues please refer to the most up to date information which is located at:

    General-Online-services-System-Maintenance

    Issues impacting performance of the portal, or menus within the portal, may also be published to the “key issues” section on your Portal home page.

    This email contains hyperlinks. To protect your security we recommended you copy and paste the hyperlink into the address bar on your browser. For more information about ensuring your online security visit www.ato.gov.au/onlinesecurity

    Regards

    Client Relationship Team (CRT)

    Client Account Services

    Australian Taxation Office

      Last modified: 24 Nov 2016QC 50575