Using payment reference numbers
Correct use of your payment reference number (PRN) on release authority statement (RAS) messages and payments is critical for ensuring:
- we successfully receive and process the RAS and associated payment
- we allocate payment to the member's account in a timely manner
- the payer defined PRN used on the payment and RAS message is
- identical, noting the PRN is case-sensitive
- unique for the sender within a 12-month period.
Managing release authority statement outcome responses
We generate a release authority statement outcome response (RASOR) message to notify the trustee when we've successfully received and processed their RAS message.
If the trustee receives a successful RASOR, no further action is required.
If the trustee receives an unsuccessful RASOR, they must:
- identify and correct the error
- generate a new RAS message
- send us the corrected RAS message, with payment if applicable.
If the corrected RAS message contains a different payment amount, funds must:
- send a new payment using a new PRN on the new RAS payment
- ensure the payment amount matches the reported amount in the corrected message.
Failure to do so can have direct financial impacts for your members.
If the correction requires the trustee to get a refund, they need to contact us.
A RASOR isn't issued when a release authority error response (RAER) is lodged. The trustee's successful technical receipt confirms that the RAER has been received and processed.
If you can't lodge a RAS or correct a rejected RAS message, contact your software provider to fix any system issues.
Trustees not confirming that lodgments have been accepted
When you receive a release authority (RA) from us via SuperStream:
- you have 10 business days from the date of issue to respond
- ensure your lodgment has been accepted within this timeframe, as penalties may apply for late lodgments.
To assist funds in ensuring their RAS and RAER messages are successfully received within the 10-day time frame:
- RAER messages – use the technical receipt as confirmation of lodgment.
- RASOR unsuccessful – if your RAS message hasn't been processed due to errors and your lodgment hasn't been accepted, you must correct these errors.
- RASOR successful –-this is confirmation of successful lodgment and is typically received within minutes of you sending your RAS to us.
- If you (or your gateway) haven't received a RASOR within 72 hours, you can contact us.
Super funds don't meet their obligation to action the RA until they have submitted a successful RAS. This is confirmed by a RASOR with code SUPER.GEN.RLVR.2 and receipt of the corresponding payment.
Make sure you have adequate assurance processes in place to accurately process RAs. If you have:
- processing issues, escalate them to us promptly via the Super Enquiry Service
- system issues, discuss them with your software provider and give us an estimated time for resolution.
Releasing from multiple member accounts
A fund may receive an RA for an account that doesn't have sufficient money to release the full amount owed.
If the fund holds additional accounts for the same member with more funds, it must aggregate amounts available for release from all accounts held by the member. This is up to the amount specified in the RA.
When a fund chooses to release amounts from multiple accounts, they must:
- aggregate the amounts into a single payment
- return the aggregated payment under a single RAS
- ensure the account identifiers provided on the RAS match those stated on the RA.
Funds must not:
- make multiple payments for a single RA
- change the member account number or unique superannuation identifier (USI) when lodging the RAS, if released from a different account than the one on the RA.
Common SuperStream lodgment issues
We've identified common issues with SuperStream lodgments. The following tips will help get your lodgments correct and ensure payments can be processed.
- We can’t process your message and allocate payments to the member, if you return the RAS with a different:
- USI
- member account number.
- If you've incorrectly actioned an unsuccessful RASOR message:
- payments can't be allocated to the member until a successful message is received
- you're required to correct and relodge unsuccessful RAS messages.
- Trustees making an RA payment using a different PRN than in the RAS response:
- will cause significant delays to the member who is receiving the funds
- must contact us and include the
- ATO reference ID
- payment PRN
- successful RAS message PRN.
- We'll respond to an RA with an incorrect nil response RAER, including not releasing money for an RA (where it's not a defined benefit interest), if:
- a RAER has been incorrectly lodged instead of a RAS, which can result in
- adverse tax outcomes for members, including incorrect assessments for additional tax
- the ability of the member to release from the specified account in the future
- a notification to the member of a nil release –the member will need to decide how to proceed
- we're unable to re-trigger an RA where an incorrect RAER has been lodged.
- a RAER has been incorrectly lodged instead of a RAS, which can result in
Respond using a release authority statement
When using a release authority statement (RAS) to respond to a release authority (RA), ensure that the information matches the:
- ATO reference ID
- USI and ABN
- member account number
- member's tax file number (TFN)
- product and year.
If funds opt to release amounts from alternative or multiple accounts other than the account stated on the RA, you must:
- return a single payment
- ensure information provided on the RAS (detailed above) matches the RA.
When releasing funds and lodging a RAS you must:
- release the total amount stated in the release authority, including the
- maximum available release amount for each super interest that you hold for the member
- amounts in retirement phase (where it's not a defined benefit interest or non-commutable income stream)
- return these under a single RAS (with a single associated payment)
- ensure the account identifiers on the RAS match that on the RA
- ensure for partial releases, the remaining benefit indicator value is correctly reported on the RAS.
Funds mustn't:
- make multiple payments to a single RA
- release more than is stated in the RA
- change the member account number or USI when lodging the RAS, if an amount was released from a different account than the one specified on the RA.
We recommend funds check their systems and processes to avoid duplicate or incorrect payments sent for RAs. This could lead to member refunds, which may result in illegal early access to super.
If the fund is unable to release any money in response to an RA, a RAER message must be sent, including the correct code.
If an RAER is sent in error:
- don't send a RAS and corresponding payment
- check for a RASOR from us before sending any additional RAS.
Correspondence may issue to the member advising of an unsuccessful release and whether they can re-elect to release the amount.
How to ensure payments can be processed
For release authority payments to be processed promptly, ensure you:
- make all SuperStream RAS payments to the ATO SuperStream bank account. For more information, see SuperStream release authorities
- make all paper RAS payments using other payment options, not the SuperStream bank account
- use the same PRN on the RAS payment and data message, including uppercase, lowercase, special characters and spaces
- use one PRN with one payment (not across multiple messages or payments) and only use it once within a 12-month period
- send a successful RAS with each payment
- don't send a payment where a RAER has been lodged.
Where a payment and message PRN don't match, you must advise us by lodging an enquiry through our Super enquiry service, so we can manually remediate.
Payments are unable to be allocated to the member without a successful RAS.
More information
For more information, see Rollover v3.0 User GuideExternal Link and contact us via Super Enquiry Service for APRA funds.