Contributions Implementation Working Group
SuperStream Alternate File Format &
Defined Benefit Formal Guidance
Presented by
Australian Taxation Office
28 March 2014
Defined Benefit Formal Guidance

The Superannuation Data and Payment Standard 2012 (the ‘standard’) includes data
elements for defined benefit schemes via two mechanisms
I.
Inclusion of commonly used terms which can be readily standardised and/or also
have utility in accumulation schemes
II.
Inclusion of generic tuples for terms specific to defined benefits for which there was
no agreed harmonisation between different DB schemes.

Codesign process across key stakeholders in early 2014, commitment was obtained to
harmonise as many data concepts as possible and align these to tuple requirements in the
messaging standard

A high degree of harmonisation was identified by stakeholders and agreed as the basis for
a guidance note to be issued
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Defined Benefit Formal Guidance

It was recognised that highly complex Defined Benefit schemes may continue to need local
extensions to cater for specific scheme rules.

Where a data concept has not been specified, the DB Fund should define that concept for
use in a tuple and publish a specific fund schema extension.

The guidance note – ‘Contributions For Defined Benefits’ is being published.

This guidance will be reviewed for incorporation into the ‘standard’ at the next review date.
(expected to be around 2 years time).
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SuperStream Alternate File Format

Co design workshops have occurred during March 2014, after requests from Payroll
Providers.

Participation was made up of representatives from Payroll Providers, Superannuation
Funds, Superannuation Administrators and Service Providers.

A key goal of this exercise was to finalise the format by the end of March.

A working version (0.3) and usage approach was agreed yesterday at the final workshop.
This is available for use from today and endorsed by the Technical Standards Group.

Following a 4 – week period of use a final version (1.0) will be issued (expected end of April
2014)

The file supports processing for transactions covering registrations and contributions.

The file includes the defined benefit fields based on the rules and definitions contained
within the guidance note ‘Contributions for Defined Benefit’.
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SuperStream Alternate File Format

Participants have committed to having the file in production by July 2014. This commitment
has been made on a “best endeavours” basis and is voluntary

The ATO has agreed to provide a listing of participants who have nominated to use this file
(this is expected in May 2014)

The use of this file can support employers through both Channel A and Channel B options.

In the case of Channel A, solution a Service Provider would support transformation of the
file to the Standard including payments.

In the case of Channel B where an employer is sending files and payments to
Superannuation funds directly, the rules in respect to the Payment Reference Number
(PRN) apply. This is to ensure the integrity of the reconciliation process under the
standards.

Where the employer is processing the file and payment to a single point, a service provider
or fund, it will be up to the employer and fund to determine how they manage the PRN and
reconciliation process.

This is not intended to be a long term substitute for an XBRL/ebMS message.
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Questions?
© COMMONWEALTH OF AUSTRALIA 2014
This presentation was current in March 2014
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