format / Audience / Date / Classification
Electronic reporting specification
Superannuation matching (SuperMatch) request version 4.0.01
UNCLASSIFIED / For further information visit, www.ato.gov.au
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UNCLASSIFIED / electronic reporting specification – superannuation matching request
CHANGES IN THIS VERSION OF THE SPECIFICATION
Differences between version 4.0.0 and 4.0.1
General key changes
§ Version numbering updated in accordance with Standard for specification documentation version numbering 1.0.0.
§ General wording changes to allow for consistency, updates and clarify information and processes.
§ Changes have not been tracked where sentences have been restructured and the intent/information has not changed.
§ Privacy information has been updated.
§ Updated hyperlinks and web addresses
Acronyms
ABN / Australian business number
ADF / approved deposit fund
ATO / Australian Taxation Office
ECI / electronic commerce interface
LMR / lost members register
RSA / retirement savings account
SG / superannuation guarantee
SHAR / Superannuation holding accounts (SHA) special account – credit transfer only
SHAsa / Superannuation holding accounts (SHA) special account – specification text
SILU / Software Industry Liaison Unit
TFN / tax file number
Definitions
Several key terms are used in this specification:
Common term / DefinitionEmployer / The person or organisation responsible for the member’s salary and/or wages relating to which superannuation contributions were made.
Lost member / A lost member is a member who:
§ cannot be contacted. The fund or retirement savings account (RSA) provider may not have been advised of the member’s address, or mail sent to the member’s last known address has been returned unclaimed,
§ joined a fund or RSA provider more than 2 years ago to receive employer contributions and in the last 5 years has not received further contributions or rollover amounts, or
§ transferred from another fund or RSA provider as a lost member and no new address has been found for them in the last 2 years.
Lost members register (LMR) / LMR is a register of information relating to members of regulated super funds and public sector super schemes (including exempt schemes), depositors with an Approved Deposit Fund (ADF) or RSA holders who are taken to be lost members.
Super entities must report lost member information to the Australian Taxation Office (ATO) in accordance with the Superannuation (Unclaimed Money and Lost Members) Act 1999.
Superannuation guarantee (SG) / SG legislation was introduced in 1992 to ensure all eligible employees receive employer super support. Employers can either provide sufficient super contributions for their employees to a complying super fund or RSA provider by the due date, or pay a SG charge to the ATO.
Superannuation holding accounts (SHA) special account
(SHAsa) / SHAsa was established in 1995 as the Superannuation holding accounts reserve to collect small super contributions from employers on behalf of employees, where the employer was unable to find a super fund or RSA provider willing to accept such small super amounts.
SHAsa closed to employer deposits on 30 June 2006; however, it is still open for individual account holders who have not yet transferred their balance to a super fund or RSA. The ATO also uses it to deposit unclaimed super guarantee and super co-contribution amounts.
SHAsa is not a trust fund or super fund. It is a holding mechanism designed to protect employees' small super amounts until they can be transferred into a super fund or RSA.
Provider / For the purposes of superannuation matching a provider is a super entity. This includes:
§ regulated super funds
§ public sector super schemes (including exempt schemes)
§ ADF
§ RSA providers
Supplier / For the purposes of superannuation matching, a supplier is the organisation who has sent the information for matching and will receive a report back on matching outcomes.
A supplier must be a super entity (a regulated super fund, a public sector super scheme – including exempt schemes, an ADF or a RSA provider) or a super administrator.
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UNCLASSIFIED / electronic reporting specification – superannuation matching request
Table of contents
1 Introduction 1
About Superannuation matching request 1
Lodging Electronically 2
2 Legal References 3
Lodgment obligations 3
Privacy 4
3 Reporting procedures 5
Reporting for the first time 5
Test data 5
Installing the ECI Practice Facility 5
Reporting Electronically 6
Setting up for the ECI 6
Installing ECI software 6
How to obtain SuperMatch access 7
Member authorisation 7
Backup of data 8
4 Data file format 9
File structure diagram 9
File content 10
Sort order of the report data file 10
File structure example 11
5 Record specifications 12
CR, LF, EOF markers 12
Description of terms used in data specifications 14
Supplier data record 1 16
Supplier data record 2 16
Supplier data record 3 17
Provider identity data record 18
Individual data record 19
File total data record 19
6 Data field definitions and validation rules 20
Reporting of address fields 20
Reporting of name fields 21
Data field definitions 22
7 Examples of data file structure 29
Supplier data record 1 29
Supplier data record 2 29
Supplier data record 3 30
Provider identity data record 31
Individual data record 32
File total data record 33
8 Algorithms 34
TFN algorithm 34
ABN algorithm 34
9 More information 35
Superannuation contacts 35
ECI 35
Software developers homepage 35
10 Checklist 36
UNCLASSIFIED / viUNCLASSIFIED / electronic reporting specification – superannuation matching request
1 Introduction
About Superannuation matching request
This specification details the system requirements necessary to electronically send individual super details to the Australian Taxation Office (ATO) to match them with super entitlements held by the ATO and super funds.
The Superannuation matching (SuperMatch) request information will instigate a data matching activity, which matches tax file numbers (TFNs) and other individual details provided with ATO records. SuperMatch uses the electronic commerce interface (ECI) to provide super entities with the following information about their members:
§ all active super accounts reported to the ATO on the Member Contributions Statement (MCS) covering the two previous financial years,active super accounts, where contributions have been receivedwithin the two previous financial years,
§ lost member accounts recorded on the lost members register (LMR), and
§ ATO-held super monies.
Details regarding any matched records, including the total number of matches found, are then automatically compiled and returned via the ECI in a Superannuation matching (SuperMatch) report.
Once a match is made and the appropriate authorisation has been received from the member, the ATO can also automatically transfer super credits. Information on how to do this is detailed within Member Authorisation (page 7).
This specification is not intended to, nor does it provide a guide to the relevant legislation.
Lodging Electronically
Super providers can lodge requests via the internet through the free ATO ECI software.
Lodging using the internet will:
§ reduce paperwork,
§ provide a secure way for reports to be lodged,
§ provide an online receipt when the report is lodged,
§ ensure that all of the necessary fields to lodge the report have been completed, via in-built checks, and
§ be available 24 hours a day, 7 days a week.
2 Legal References
Lodgment obligations
Legislation was introduced into Parliament on 1 March 2012 to amend subsection 355-65(3) in the taxpayer confidentiality provisions in Schedule 1 to the Taxation Administration Act 1953. This legislation enables information to be disclosed to a regulated super fund, a public sector super scheme, an Approved Deposit Fund (ADF), or their administrator, for the purposes of informing a beneficiary, an accountholder or applicant to become a beneficiary or account holder about their super interestsand assisting them with any choices the person wishes to make about retaining or consolidating their interests.
Under Section 44 of the Superannuation (Unclaimed Money and Lost Members) Act 1999 the Commissioner may authorise information in the Lost members register (subsection 23(2)) to be made available to the public or made available to a particular person, in a manner determined by the Commissioner.
The authorisation may extend to so much of the information in the register as the Commissioner considers appropriate.
Under Section 61A of the Small Superannuation Accounts Act 1995 the Commissioner may transfer the balance of an individual's account to Retirement Savings Account (RSA) providers or complying super funds.
Under Section 65 of the Superannuation Guarantee (Administration) Act 1992 the Commissioner is required to deal with the amount of the shortfall component by, in any case, payment of the amount of the component, for the benefit of the employee, to:
(i) a RSA, or
(ii) an account with a complying super fund, or
(iii) an account with a complying ADF,
that is held in the name of the employee and that is determined by the Commissioner to belong to the employee.
Privacy
The Privacy Act 1988 limits the collection, storage, use and disclosure of personal information about individuals by the ATO, other Commonwealth Government departments and agencies.
New private sector provisions in the Privacy Act also regulate the way many private sector organisations collect, use, secure and disclose personal information. The private sector provisions aim to give people greater control over the way information about them is handled in the private sector by requiring organisations to comply with ten national privacy principles. These principles give individuals the right to know what information an organisation holds about them and a right to correct that information if it is wrong.
The Privacy Commissioner’s Guidelines to the Australian Privacy Principles and other relevant information sheets are available at www.oaic.gov.au. It is the responsibility of private sector organisations to obtain their own advice on the effect of privacy law, including the Australian Privacy Principles on their operations.
3 Reporting procedures
Reporting for the first time
Software developers developing software for the electronic generation of the Superannuation matching (SuperMatch) request should refer to this specification when developing their application. Information is also available on the Software developers homepage website at http://softwaredevelopers.ato.gov.au/
The Software developers homepage website is maintained by the ATO on behalf of, and in consultation with, the software development industry and business advisers. It facilitates the development and listing of software which may assist businesses to meet their tax reporting obligations.
Commercial software developers are required to register on the Software developers homepage website if they wish to list their products on that site. Software developers who do not wish to list products do not need to register in order to access information. Subscribing for email updates is recommended for developers to be notified of significant issues and new and updated specifications.
Test data
The ATO has developed a Practice Facility that software developers (including report developers and suppliers) may use to self test the contents of their electronic Superannuation matching (SuperMatch) request.
The ATO ECI Practice Facility can be downloaded and installed on a local computer and used offline to validate the information provided in report files.
The ECI Practice Facility generates a comprehensive report of any errors detected during the validation process, which will help developers to correct their reports. This will help ensure that the software package complies with this specification.
Installing the ECI Practice Facility
Go to http://softwaredevelopers.ato.gov.au/links to read the installation instructions. When the application has been successfully installed and opened, go to the Super Funds tab and select Bulk member matching.
Installing the ECI Practice Facility will only allow you to perform testing functions.
For assistance with installing and using the ECI software:
§ phone 1300 139 373,
§ email , or
§ web www.ato.gov.au\technicalhelpdesk
Reporting Electronically
Suppliers are able to submit the electronic Superannuation matching (SuperMatch) request file via the ECI when a data file has been prepared and is stored locally.
Data quality and format compatibility checks are performed by the ECI software when the data file is sent. The supplier is immediately advised of any problems. Automatic acknowledgment is provided when the files have been successfully received by the ATO.
The security features of the ECI address the most commonly held concerns over internet-based electronic commerce, namely:
§ authentication (the sender is who they say they are),
§ confidentiality (the communication can only be read by the intended recipient),
§ integrity (the transmission cannot be altered without detection while in transit), and
§ non-repudiation (the sender cannot later deny the transmission and content).
Setting up for the ECI
To use the ECI for lodgments to the ATO, you will need:
§ an Australian Business Number (ABN) – apply electronically for an ABN using the Australian Business Register website at www.abr.gov.au
§ an AUSkey – at www.abr.gov.au/auskey, and
§ the ECI software installed on your computer.
For more information about AUSkey click on the link: www.ato.gov.au/onlineservices.Installing ECI software
1 Go to http://eci.ato.gov.au/ to read the installation instructions and to check minimum hardware and software requirements.
2 In the left hand menu, select Download & Install and follow the steps.
3 Once the application has been successfully installed and opened, select Super Funds from the left hand menu column.
For assistance with installing and using the ECI software:
§ phone 1300 139 373,
§ email , or
§ web www.ato.gov.au\technicalhelpdesk
How to obtain SuperMatch access
To access the SuperMatch facility, authorisation is required from the ATO. To do this,
download and complete a SuperMatch application for superannuation entities and their administrators (NAT 4674) from www.ato.gov.au and send to the address on the form.