A guide to the Australian Taxation Office's (ATO's) new superannuation legislation - SuperStream. SuperStream is the new data and payment standard for all superannuation contributions mandated by the Australian Taxation Office (ATO). It will affect employers, recipients, payroll providers, clearing houses and super funds including self-managed super funds (SMSFs). Think EFT for superannuation and you’re on the right track. All superannuation contributions must be made electronically and in a standard message format.

1. S U P E R S T R E A M
O N T I M E
9
YOUR NINE STEP GUIDE
TO GETTING READY FOR
SUPERSTREAM (ON TIME!)

2. SUPERSTREAM INHOUSE:
If your business is planning to get ready for SuperStream
inhouse, there are a number of things to consider. It can be
time consuming, and can involve some tricky hurdles. Given
that getting up and running and fully SuperStream compliant
may take several months, it’s best that you start now in order
to be ready in time for the ATO’s deadline.
SUPERSTREAM OUTSOURCED:
If you currently outsource your payroll, your
service provider should be guiding you towards
SuperStream compliance.
SUPER-
STREAM
WHAT IS SUPERSTREAM?
So, you’ve probably heard something about SuperStream, but what is it exactly?
SuperStream is a new data and payment standard for all superannuation contributions mandated by the Australian Taxation Office (ATO).
It will affect employers, recipients, payroll providers, clearing houses and super funds including self-managed super funds (SMSFs).
Think EFT for superannuation and you’re on the right track. All superannuation contributions must be made electronically
and in a standard message format.
The reforms will help reduce cost and complexity in the superannuation system. For businesses, it will mean managing superannuation
payments for your employees will become easier and less time consuming. All of this should mean more money in everyone’s
superannuation funds!
30 June, 2015 Deadline for companies with 20+ employees to be SuperStream compliant.
1 July, 2015 Companies with 19 or fewer employees may opt in from 1 July, 2015, but must be
SuperStream compliant by 30 June, 2016 (as below).
1 July, 2016 Deadline for companies with 19 or fewer employees to be SuperStream compliant.
NEXT >

3. steps
STEPS >
Steps Action Suggested Timing
1 So what are your options? 120 days before target start date
2 Set target start date 100 days before target start date
3 Collect new information 95 days before target start date
4 Update payroll records 90 days before target start date
5 Upgrade your payroll system 90 days before target start date
6 Connect to provider 35 days before target start date
7 Undertake trial 30 days before target start date
8 First SuperStream contribution Target start date (day 1)
9 Refine process 15 or more days after target start date
EMPLOYER CHECKLIST: Information within has been
sourced from the ATO’s Employer checklist.
These actions are listed in a sequential order, but in reality may
overlap and can be performed in a different order, and some
steps you may skip altogether.
These timeframes are a guide only, based on a medium-sized
business with their own payroll system. You should develop your
own plan and timing, especially where large organisations and
complex payroll systems are involved.
>>>
Use the navigation tool to
your right for quick links to
SuperStream employer
guide steps
51 2 3 4 6 7 8 9

4. 51 2 3 4 6 7 8 9
1
step
120
DAYS
First, there is no
single best solution for
making SuperStream
contributions. You
should be on the
lookout for a solution
that suits your business’
unique needs. Ideally,
you want something
that integrates with
your payroll process.
• Speak to your payroll
software provider or
clearing house about
their SuperStream
plans.
• If you rely on your
default super fund for
assistance with
contributions, you
should speak to them.
KEEP IN MIND: You will need
to check whether your solution
provider will comply with
SuperStream requirements,
(especially Steps 3 to 6 in this
guide). And check the costs and
benefits that may be associated
with this change.
NEXT STEP >
SO WHAT ARE YOUR OPTIONS?
PROCEED WITH CAUTION: Even
though you may have outsourced key
activities, each employer still has a
legal obligation to get contributions
data and payments right. Check
your supplier’s reputation to
make sure you are satisfied
with any outsourcing or service
arrangements.

5. 51 2 3 4 6 7 8 9
Aim to make your first SuperStream contributions as soon as
you reasonably can after 1 July, 2014. By starting early you
will get the benefits earlier and avoid last minute worries.
If you are commencing with a new service provider as your
SuperStream solution, remember the earlier you start the less
risk you have of being “in a backlog” and potentially not being
ready by 1 July, 2015.
Many solution providers are ready to help you implement
SuperStream now. And many can arrange to send
contributions in a different format if a fund is not yet ready for
SuperStream.
Once you know your solution and timing, contact your service
provider to work out a target start date that works for you.
(Your default super fund may also provide some guidance
here). You will generally need at least three months before
your target date to get ready.
NEXT STEP >
EMPLOYERS WITH 20 OR MORE EMPLOYEES:
Must begin implementing SuperStream from 1 July, 2015
onwards.
If you or your solution provider are ready earlier, there is no
need to wait and you can start when it suits your business.
EMPLOYERS WITH 19 OR FEWER EMPLOYEES:
19>
20+
2
step SET TARGET START DATE
100
DAYS
You need to implement
SuperStream no later
than 30 June, 2015. The
ATO will be checking
whether employers have
implemented SuperStream
after this date.
You need to implement
SuperStream no later
than 30 June, 2016. The
ATO will be checking
whether employers have
implemented SuperStream
after this date.

6. 51 2 3 4 6 7 8 9
3
step
95
DAYS
There is a minimum set of data you need to collect
for new and existing employees.
Most of the information on the Contributions Data
for SuperStream fact sheet will be familiar, but
there is some new information you must now
include.
To send a SuperStream contribution, you must
include:
• The fund’s Australian Business Number (ABN).
• The fund’s bank account details.
• The electronic service address (ESA) of the
fund or product for SMSF.
• The employee’s Tax File Number (TFN).
• A payment reference number linking data to
payment.
• A Unique Superannuation Identifier (USI) and
superannuation product (APRA-regulated
funds only).
NEXT STEP >
COLLECT NEW INFORMATION
SO WHERE DO I COLLECT THIS INFORMATION?
You can collect this new information from several sources:
• For new employees, the employee superannuation choice
form has this information from June 2014 onwards.
• For existing employees, each fund will supply information
specific to their fund.
For fund information, many service providers can access the
fund details register and can assist with some or all of this
information, in which case you may be able to rely on their
collection efforts.
+ The ATO maintains a fund details register of all APRA-
regulated funds, products, USIs, bank accounts and service
addresses. Super fund trustees are required by law to keep
this information up-to-date.
If you are an employer with 20 or more employees, the
ATO have asked your employees who are Self-Managed
Superannuation Fund (SMSF) members to provide
you with this new information (including an electronic
service address) in plenty of time. However, as you near
your target start date you may need to remind your
employees to provide this information. While it is up to
them to provide it, it is ultimately your responsibility to
record the information to be compliant.
CLUE: A USI
identifies
the specific
superannuation
product for
an employee
contribution. It
helps to ensure
employee
contributions
arrive at
the right
destination.
In the past,
some funds
have used a
Superannuation
Product
Identification
Number
(SPIN). Under
SuperStream,
the fund trustee
can choose to
continue using
a SPIN as their
USI.
GET IT
DONE
From 1 July, 2014, where an employee has
provided their TFN, you must include it in
their contribution record.
This is now required by law to prevent
funds from losing employee contributions.
The TFN makes it easier to match people
with their super accounts.

7. 51 2 3 4 6 7 8 9
90
DAYS
STEP FOUR: Once you’ve collected the new
information, you’ll need to update your payroll
records.
You could do this manually if the number of records is
small, but you should add the information to a payroll
system wherever possible.
If your payroll software provider has not yet released
a SuperStream compliant version, you may need to
check with them how they will hold this data and be
compatible with future upgrades.
If you work with a clearing house, bureau or other
external provider, you will need to arrange how
and when this information is forwarded to them (or
updated in their records). As they are working on your
behalf, the SuperStream standard does not prescribe
how you send this information to them. You can send it
in hard copy, via an electronic file or enter it directly to
a system they provide.
NEXT STEP >
STEP FIVE: If you use payroll software, your software
provider will be able to tell you whether an upgrade
is required and if so, when they intend to release a
SuperStream compliant version of their product. You
will need to organise an upgrade and testing process
with your supplier.
You need to implement
SuperStream no later
than 30 June, 2015. The
ATO will be checking
whether employers have
implemented SuperStream
after this date.
Your payroll provider may
have links to another supplier
that collaborates with
them to produce compliant
SuperStream messages.
4
step UPDATE PAYROLL RECORDS /
UPGRADE YOUR PAYROLL SYSTEM
&5

8. 51 2 3 4 6 7 8 9
STEP SIX: Depending on the solution you choose, you
may need to arrange connections and security log-in
credentials with your service provider or default super
fund.
Some default super funds may offer an online
application where you can upload files as an
alternative to the SuperStream standard message
format. However, if you are using a service provider
you should check with them first. If you choose to use
this alternative channel, you must sign an agreement
with that fund (typically an online acceptance clause
on your first time through).
STEP SEVEN: Your service provider may provide an
opportunity to test your solution. You’ll need to work
with them on the details of any test and how you’ll
apply what you’ve learnt.
Some service providers will do this on your behalf,
and apart from providing source file information, you
may not need to be involved.
35
DAYS
6
step CONNECT TO PROVIDER /
UNDERTAKE TRIAL
&7
NEXT STEP >
30
DAYS

9. 51 2 3 4 6 7 8 9
If you have worked through all the steps of this guide, you should
now be ready to make your first SuperStream contribution.
You should plan to have dedicated resources to support the first
transaction and deal with any issues as soon as they arise. Good
communication with your key service provider and/or default super
fund will be critical in ensuring this is a success.
This might be as simple as a fall-back plan to manual processes
(mail and cheque) or using an alternative electronic channel.
If there are problems, ensure your super guarantee obligations
are met and then work with your solution provider to resolve the
problems as quickly as possible.
If you are processing contributions yourself, you need to include
a unique payment reference number with each payment –
remembering you need a payment for each fund or product you are
sending contributions to.
“D”
DAY!
8
step FIRST SUPERSTREAM CONTRIBUTION
NEXT STEP >

10. 51 2 3 4 6 7 8 9
YOU WILL NEED TO:
• Run a trial payroll balance for your contributions with a subtotal for each fund
• Process your payments and generate a unique payment reference number associated
with each payment
• Copy these reference numbers and add them back into your contribution files before you
send the files as data messages.
This ensures your data and payments are ‘linked’ and can always be reconciled by recipients.
If you have outsourced payments to a service provider, your provider will
generally only need a single payment from you and will generate the
reference numbers and match the data and payments on your behalf.
15
DAYS
POST
8.5
&9
step FIRST SUPERSTREAM CONTRIBUTION /
REFINE PROCESS
You should refine your SuperStream contributions
process as it settles down and moves toward
‘business-as-usual’. This may include correcting
repeat sources of errors, or making changes to
your practices based on your experience to get
lasting improvements.
YOU SHOULD
HAVE A
CONTINGENCY
PLAN IN CASE
THERE ARE
PROBLEMS
WITH YOUR
FIRST
SUPERSTREAM
CONTRIBUTION.
“D”
DAY!
>>> NEXT >

11. SETTING A DATE FOR SUPERSTREAM:
If you belong to the group of employers that need to be ready by 1 July, 2015, the
time to start is now.
If you manage your payments yourself, set up your plan and timeframes to be ready
and compliant. Everything needs to be fully in place by end of June, 2015.
Alternatively, talk now with payroll software providers, payroll outsourcers and
payment providers to understand what they will do, and what you will need to do.
Inhouse or outsourced; you need to start collecting the new information as soon as
possible. The earlier you have everything in place, the more time you will have to
deal with any issues that may arise when you start operating to the standard.
SELF-MANAGED
SUPER FUNDS
DON’T
FORGET
SELF-MANAGED SUPER FUNDS:
SMSFs also need to complete work in order to receive funds in the new
SuperStream format. All SMSFs will need to ensure they have the following details
in order to receive contributions made by your employer:
• Self-Managed Super Fund name
• ABN of the SMSF
• An Electronic Service Address Alias
• BSB and Account Number.
SET A DATE
Disclaimer: This guide summarises the main steps most businesses will need to take to implement SuperStream. Each business and super fund has its own needs and you
should obtain your own advice from your payroll provider or clearing house. Check with them and the ATO website periodically to ensure you have the latest information.

12. about
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Using ADP’s Electronic Payment Services (EPS) helps manage the transition to
SuperStream for our clients and their recipients.
Find out how ADP can help you get ready for SuperStream.
You can contact our team on 1800 000 729
Alternatively, provide your details at adppayroll.com.au/contactus
and one of our team will contact you.