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SuperStream – Are you compliant!

What is SuperStream?

Superstream has been introduced to ensure employer contibutions are paid in a consistent, timely and efficient manner.

As an employer you are required to:

  • send all contribution data electronically in a standard message format,superstream
  • make contribution payments electronically, link data and money with a unique payment reference number,
  • ensure data and payments are sent on the same day, and
  • respond to fund requests for complete information within 10 business days.

Large and Medium Employers (20 or more employees) must already be SuperStream compliant.

Small Employers (19 or less employees) should have started using Superstream but have been given until 28 October 2016 to be fully SuperStream compliant.

Helping Small Business’s comply with SuperStream (19 or less employees)

To ensure that you understand and comply with your SuperStream obligations the Australian Taxation Office has extended the start-up date to 28 October 2016 for small employers to be fully SuperStream compliant. This is on the assumption that you are making a reasonable effect in trying to meet your SuperStream obligations.

What this means for you as a small employer is that the Australian Taxation Office will not take direct compliance action against you should you have missed the 30 June 2016 deadline. They understand that from time to time it is not possible for an employer to comply with their SuperStream obligations due to unforeseen circumstances. The Australian Taxation Office will continue to provide education and support including information on the website such as user guides and checklists.

From the 1st of November the Australian Taxation Office will begin to focus on small employers and SMSFs which are not complying with their SuperStream obligations.  They may issue a direction notice that requires an employer or an SMSF to take certain actions. Direction notices must be actioned within 21 days if they are not administrative penalties of up to $1800 may be imposed.

Please contact your local McFillin & Partner’s tax agent on (07) 32637030 should you have any questions relating to Superstream.