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  • Errors identified in the FDR

    If you discover a significant error in the FDR that is likely to cause rollovers or contributions to fail or be misdirected, you should immediately re-lodge an update to the USI record through the web service. This will then lead to the FDR being corrected.

    A trustee still retains legal responsibility under the regulations to correct errors.

    If there is an error in critical information, such as effective dates, FIA details or electronic service addresses you should also advise us by emailing SPREnablingServices@ato.gov.au

    Depending on severity, we may choose to publish a notice about critical errors on our website or through alternative channels.

    Successor fund transfers (SFT)

    The trustee of the transferring and successor fund will need to provide or update USI details in line with the requirements outlined in the Lodge super product (FVSU).

    The transferring fund will need to end date it's USI as a significant change using the FVS 28 days prior to the effective date. It is possible for a successor fund to retain a transferring fund's SPIN format USI. However, an ABN format USI cannot be transferred between funds.

    Super product identifier number

    Super product identifier numbers (SPINs) are administered by APIRExternal Link Systems Limited (APIR), an independent, privately owned company, and are subject to APIR rules. Funds considering retaining a SPIN should first contact APIR.

    To retain a transferring fund's SPIN format USI, after the transferring fund has end-dated the SPIN format USI, the successor fund will need to lodge a new entry through the FVS with that SPIN format USI against the successor fund's ABN, effective from the following day. Funds are required to submit the FVS template via our Business Portal. Funds can contact SuperCRT@ato.gov.au if there are any issues in updating the FVS.

    If a successor fund has retained a SPIN format USI from a transferring fund and the SPIN format USI will be later decommissioned, member accounts transferred under the SFT will need to be closed and opened again by the successor fund with the successor fund's USI.

    Payment information

    The transferring fund should communicate with employers to ensure future contributions are correctly directed to the successor fund. During the transition period, the successor fund may also need to contact any employers who have not yet updated their employees' fund details.

    Old bank accounts should be kept open during the transition after the SFT to catch any trailing contributions to avoid payments being rejected to the employer.

    See also:

      Last modified: 01 Jul 2020QC 35422