UNCLASSIFIED
specification / software developers / September 2014 / UNCLASSIFIED
format / Audience / Date / Classification
Electronic Reporting Specification
Superannuation provider assessment data (SPAD) version 8.1.1
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UNCLASSIFIED / ELECTRONIC REPORTING SPECIFICATION – SUPERANNUATION PROVIDER ASSESSMENT DATA

CHANGES IN THIS VERSION OF THE SPECIFICATION

Differences between version 8.1 and version 8.1.1

General key changes

  • General wording changes to allow for consistency, update and clarify information and processes.
  • Changes have not been tracked where sentences have been restructured and the intent/information has not changed.
  • Version numbering updated in accordance with Standard for specifications documentation version numbering 1.0.0.
  • Acronyms table has been introduced
  • Definitions table has been updated
  • Privacy information has been introduced
  • Change to the frequency of reporting from quarterly to biannually
  • The following sections have been updated:

–Introduction (Section 1)

–Physical specifications (Section 4)

  • Mainframe cartridges removed
  • DATs removed

–Data file format (Section 5)

–Example of data file structure (Section 8)

  • The following sections have been introduced:

–Legal references (Section 2)

–Reporting procedures (Section 3)

–More information (Section 9)

Changes to data records, values and definitions

  • The following sections have been updated, however, no changes are required to the data sets:

–Record specifications (Section 6)

–Data field definitions (Section 7)

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ACRONYMS

Acronym / Expanded
ABN / Australian business number
ADF / approved deposit fund
ATO / Australian Taxation Office
AVA / assessment variation advice
ECI / electronic commerce interface
MCS / member contributions statement
PIN / product identification number
RSA / retired savings account
SPAD / superannuation provider assessment data
TFN / tax file number
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DEFINITIONS

Term / Description
Provider / A super provider may be a:
  • superannuation fund,
  • approved deposit fund (ADF),
  • retirement savings account (RSA) provider,
  • life assurance company, or
  • registered superannuation organisation.

Administrator / For the purposes of surcharge, an administrator is the organisation responsible for administering one or more super providers.
Surchargeable contributions / The amount of a member’s super contributions used in the assessment process, as reported on a Member contributions statement (MCS) and by the member (member deductible amount).
Member / For the purpose of this document, a member is:
  • a member of a super fund
  • a depositor in an ADF, or
  • a holder of a RSA

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Table of contents

1 Introduction

About superannuation provider assessment data

Who should use this specification

2 Legal references

Privacy

3 Reporting procedures

Receiving via the internet

Using ECI

Installing ECI software

Backup of data

4 Physical specifications

Internet

Electronic storage media

5 Data file format

File structure diagram

File content

Sort order of the report data file

File structure example

6 Record specifications

Description of terms used in data record specifications

Recipient identifier data record

Recipient provider data record

Member identifier data record

Provider assessment data record

Provider interest data record

Member tax file number data record

Total provider assessments data record

File total data record

7 Data field definitions

8 Example of data file structure

Recipient identifier data record

Recipient provider data record

Member identifier data record

Provider assessment data record

Provider interest data record

Member tax file number data record

Total provider assessments data record

File total data record

9 More information

Superannuation contacts

ECI

Software developers homepage

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1 Introduction

About superannuation provider assessment data

This specification details the system requirements necessary to electronically receive biannual Superannuation provider assessment data (SPAD) files. Data files are generated prior to the following dates:

  • 15th May
  • 15th November

Where the 15th falls on a weekend or public holiday, the next working day is used.

Super providers are required to report to the Australian Taxation Office (ATO) details of member super contributions received for a financial year. Information is provided on a Member contributions statement (MCS) and will include details of:

  • who has supplied the contributions information (the provider),
  • the super provider where a member’s contributions are held,
  • members for whom contributions are being reported, and
  • member contribution amounts.

Statements may also be lodged where providers have received surcharge assessment notices they are not accepting liability for (Assessment variation advice statement (AVA)).

As part of the biannual assessment run, member contributions information is used in conjunction with a member’s income tax return details for a financial year, to assess whether payment of a super surcharge is required on the surchargeable component of the contributions.

  • If a surcharge is payable, the ATO will then issue assessment data to the current holder (by law, the ATO will assess that the holder of the contributions is liable to make the surcharge payment) of the contributions.

Who should use this specification

This specification is to be used in the development of software to receive SPADfiles electronicallyfrom the ATO.

This specificationis not intended to, nor does it provide a guide to the relevant legislation.

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2 Legal references

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 .

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.

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3 Reporting procedures

Receiving via the internet

Providers are able to receive a SPAD file via the ECI.

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 intransit), and
  • non-repudiation (the sender cannot later deny the transmission and content).

Using ECI

To use the ECI to receive a SPAD file from the ATOit is necessary to have:

  • an Australian business number (ABN) – apply electronically for an ABN using the Australian Business Register website at
  • an AUSkey – find out more at , and
  • the ECI software installed on the provider’s computer.

Installing ECI software

1Go to to read the installation instructions and to check minimum hardware and software requirements.

2In the left hand menu, select Download & Install and follow the steps.

3Once the application has been successfully installed and opened, select Superannuation from the left hand menu column.

For assistance with installing and using the ECI software:

  • phone 1300 139 373
  • email , or
  • web

Backup of data

It is the responsibility of the provider to keep backups of data supplied to the ATO, so that data can be re-supplied if necessary. It is the responsibility of the provider to keep effective records as part of their tax reporting obligations.

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4Physical specifications

Internet

The ATO will send out the SPAD via the ECI providing internet was nominated as the return media.

When the ATO generatesSPAD files for transmission via the internet, the following file naming convention applies:

Nnnnnnnn.ASS

Where:

  • N is internet, the medium used to pass the file
  • nnnnnnn is our transmission identifier
  • ASS is a unique suffix to identify that the file is for provider assessment data

Electronic storage media

The ATO will not issue the electronic SPAD fileon any type of electronic storage media.

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5Data file format

File structure diagram

For each Member identifier data record, one Provider assessment, Provider interest and/orMember tax file number data recordwill also be present. However where one or more of these records is present, each can only appear once per Member identifier data record.

File content

Each file (dataset) will contain one Recipient identifier data record (page 11) as the first record on the file. This record identifies where surcharge assessment data is being sent.

The first Recipient provider data record (page 12) will appear as the second record on a file. One or more of these records may appear in a file.

This record identifies the provider that subsequent Member identifier data records relate to.

The Member identifier data record (page 13) identifies the individual member that subsequent Provider assessment, Provider interest and Member tax file number data records relate to.

For example, two assessments are processed for two different accounts for the same member, with the same provider. One of the assessments is a 1998 original assessment and the other is a 1997 amended assessment for which credit interest is applicable.

The data records in the SPAD for the member will be:

1998 original assessment

–Member identifier data record

–Provider assessment data record

1997 amended assessment

–Member identifier data record

–Provider assessment data record

–Provider interest data record

The Provider assessment data record (page 14) will contain details of the surcharge calculated for a member's surchargeable contributions. For each calculation, basic assessment details will be provided to show how the calculation occurred.

However, different details will be provided depending on:

  • whether the member's contributions have been transferred, and
  • which provider assessment details are being directed to.

For example, where a provider who reported member contribution information is now receiving a surcharge assessment for those contributions, details about all the contributions reported will also be provided.

Alternatively, a provider may have reported that some of the member's contributions were transferred to another provider. Any assessment directed to the provider where the transferred contributions are now held will include only details about the date the contributions were transferred and the amount of the transferred contributions.

The Provider interest data record (page 15) contains details of any interest debited or credited for a member as a result of an amendment to a prior surcharge assessment.

The Member tax file number data record (page 16) advises of the current tax file number (TFN) for a member where:

  • the member has provided their TFN for surcharge purposes,
  • the member has authorised the ATO to provide that TFN on, and
  • the TFN is different to the one most recently reported for the member.

The Total provider assessments data record (page 16) will contain details for each providerof the total amounts of all assessments issued for the provider.

Each SPAD the ATO sends will contain a File total data record (page 17) as the last record in the file. This record identifies the total number of records in the file (including the File total data record) and indicates the end of the data.

Sort order of the report data file

The sort order of the report data file will be as follows:

  • the Recipient identifier datarecord,
  • then the Recipient provider data record for the first provider being reported,
  • then the Member data record for the first member for that provider,
  • then the Provider assessment data record for that member (if applicable),
  • then the Provider interest data record for that member (if applicable),
  • then the Member tax file number data record for that member (if applicable),
  • then the Total provider assessments data record for that provider, and
  • then the File total data recordwill be placed at the end of the file.

If there is another member to report for that provider then the next Member data record will be placed after the previous member’s Provider assessment, Provider interest or Member tax file number data record.

If there is another report from a different provider to be included within the same file, then theRecipient provider data record andany Member data records for the next provider will follow the Total provider assessments data record for the previous provider.

File structure example

A SPADis being sent to a providerfrom the ATO with two different providers.

Provider A has twoMember data records each with 1 Member tax file number data record.

Provider B has one Member data record with 1 Provider interest data record and 1 Member tax file number data record.

Recipient identifier data record
Recipient provider data record (Provider A)
Member data record
Member tax file number data record
Member data record
Member tax file number data record
Total provider assessments data record
Recipient provider data record (Provider B)
Member data record
Provider interest data record
Member tax file number data record
Total provider assessments data record
File total data record
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6Record specifications

Description of terms used in data record specifications

The tables listed below provide details of each data record and its elements. The tables contain the following standard columns:

Character position – the start and end position of the field in the record.

Field length – the length of the data item in bytes.

Field format – the format type of the field:

A is alphabetic (A – Z) - one byte per character. This field will be in upper case and leftjustified. Characters not used will be blank filled.

For example, SMITH in a ten character field would be reported as SMITHbbbbb.

The character b is used to indicate blanks.

ANis alphanumeric - one byte per character. This field will be in upper case and left justified. Characters not used will be blank filled.

For example, 10 FIRST STREET in a 20 character alphanumeric field would be reported as 10bFIRSTbSTREETbbbbb.

The character b is used to indicate blanks.

DTis a date in DDMMCCYY format. If the day or month components are less than 10, a leading zero will be inserted.

For example:

26 March 2013 would be reported as 26032013,

9 November 2013 would be reported as 09112013,

If the date is optional or unknown, it will be reported as 00000000.

N is numeric (0-9) - one byte per digit. This field will be right justified and zero filled.

For example 123456789 in an11 digit field will be reported as 00123456789.

All of the amount fields are reported in cents and will not contain decimal points, commas, or other non-numeric characters (for example $+-).

For example in a 13 digit field:

  • $1,234.56 would be reported as 0000000123456,
  • $122.16 would be reported as 0000000012216,
  • $567.00 would be reported as 0000000056700,
  • $0.00 would be reported as 0000000000000.

Fieldtype – codes used are:

Mmandatory field that must be provided. For single character mandatory fields, a blank (space) is not a valid value.

ALPHA: field will not start with a blank or be blank filled.

ALPHANUMERIC: field will not start with a blank or be blank filled.

NUMERIC: field will not start with a blank and may be zero filled.

DATE: field will not be zero filled.

Ooptional field that must be made available by the software developer for the ATO to fill.

ALPHA: if not present, field will be blank filled.

ALPHANUMERIC: if not present, field will be blank filled.

NUMERIC: if not present, field will be zero filled.

DATE: if not present, field will be zero filled.

Sfor use by the ATO.It will be blank or zero filled.

Field name – a brief description of the field.

Reference number – the definition reference number.These definitions can be found in section 7 Data field definitions.

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Recipient identifier data record

Character position / Field length / Field format / Field type / Field name / Reference number
1-3 / 3 / N / M / Record length / 7.1
4-16 / 13 / AN / M / Record identifier / 7.3
17-26 / 10 / AN / M / Tax Office file reference number / 7.4
27-34 / 8 / DT / M / Tax Office file creation date / 7.5
35-44 / 10 / AN / M / Tax Office specification version number / 7.6
45-120 / 76 / AN / M / Recipient organisation name / 7.7
121-158 / 38 / AN / O / Recipient contact name / 7.8
159-173 / 15 / AN / O / Recipient contact phone number / 7.9
174-188 / 15 / AN / O / Recipient contact fax number / 7.10
189-226 / 38 / AN / M / Recipient address line 1 / 7.11
227-264 / 38 / AN / O / Recipient address line 2 / 7.11
265-291 / 27 / AN / M / Recipient Suburb, Town or City / 7.12
292-294 / 3 / A / O / Recipient State or Territory / 7.13
295-298 / 4 / N / O / Recipient postcode / 7.14
299-318 / 20 / AN / O / Recipient country / 7.15
319-394 / 76 / N / M / Tax Office file product / 7.16
395-409 / 15 / N / M / Tax Office contact phone number / 7.17
410-424 / 15 / AN / M / Tax Office contact fax number / 7.18
425-425 / 1 / AN / M / Transfer format / 7.19
426-426 / 1 / AN / M / Transfer method / 7.20
427-437 / 11 / N / S / Tax Office use only
438-500 / 63 / Filler / 7.2

Recipient provider data record