Notifying ATO of incorrect SuperStream contributions
An APRA fund may provide us with a SuperStream notification when all internal fund processes have been completed and an employer continues to be non-compliant with their SuperStream obligations over a number of contribution cycles.
How to submit SuperStream notifications
For multiple notifications you can streamline the collection and submission of information by:
For a single SuperStream notification, use the online SuperStream contribution single notification form.
Prior to submitting a SuperStream notification, we expect APRA funds will have:
- supported employers to implement SuperStream by providing information such as the relevant unique superannuation identifier (USI) and bank account details
- provided assistance to resolve any issues – we recommend that you allow at least two contribution cycles for employers to correct any errors.
When to submit notifications
There is no specified timeframe for the submission of SuperStream notifications.
However, we recommend that APRA funds submit bulk SuperStream notifications on a fortnightly, monthly or quarterly basis.
Notification reason codes
When completing the bulk SuperStream notification template you need to enter a notification reason code:
1 No payment received
2 Missing / incorrect mandatory data – member
3 Missing / incorrect mandatory data – contributions
4 Contributions not according to SuperStream specifications.
These notification reason codes are aligned with error response messages. You can use the error codes matrix spreadsheet to identify the reason code for particular errors.
What we do with the information you submit
We will analyse the information you submit to determine an appropriate course of action. This may range from phone contact to clarify issues and provide guidance, through to the issuing of direction notices and the imposition of penalties.
APRA funds will not be advised about the actions taken with an employer.
An APRA fund may notify us when all internal fund processes have been completed and an employer continues to be non-compliant with their SuperStream obligations over a number of contribution cycles.