One of our project team members raised a query after reviewing the Q&A responses arising from the USM walkthrough in Sydney on 27 July 2017.
Question 2 refers to ‘partial’ responses being provided by the ATO. Does this imply that the ATO will not be using ‘progressive’ responses?
For USM, ATO will only give Error and Information responses to USM messages sent by funds.
We do not use partial or progressive responses to USM messages. (We originally considered partial responses, but the scenario which would have triggered such a response was removed.)
Therefore, the ATO will either return:
- 1 response with Error severity, listing ALL errors found in the message – this is a rejection of the whole file.
- 1 response with Information severity, with no parameters listed.
For further information, please refer to section 3.5.5 (‘Validations for inbound USM Rollovers’) of the Rollovers User Guide 2.0
In respect of Unclaimed Super Monies, where the fund does not have certain mandatory fields (e.g. address) what should be populated in these fields? Guidance Note G022 "Default values for mandatory fields when data is available" provides guidance for CTRs and MRRs; can this guidance be applied to USM?
Yes: The default values for mandatory fields that are described in Guidance Note G022 are applicable to USM
Please confirm the on-boarding schedule for B2G Section 20c notices MIGv2.0. I am unclear if this is between 8th December 2017 and mid February 2018, or if funds have up until 30th April 2018.
Thank you for your question;
your implementation of an s20C solution will need to be completed by the middle
of February 2018 to take advantage of the first issue of s20C notices by the ATO.
To be able to send a USM in receipt of these s20C notices you will need to have
implemented your USM solution by 30 April 2018. The following link may help to
USM refunds will be managed outside of SuperStream with SuperFunds being required to email the SuperCTR mailbox when requesting a USM refund. Will the ATO make the refund payment via cheque or EFT?
Refunds will be issued via the superfunds' current preference and we will be utilising their Super account details.
1. How does the ATO want funds to report Former Temporary Residents with zero balances in the RTR? What value should be populated and in which fields?
2. What should the fund do in the rare scenario that all accounts have a zero balance considering a corresponding payment must also be issued?
Currently in this scenario you would have reported the member on the USM statement with code F – No balance due and payable for member at the scheduled statement day and no other member status apply. Under the new reporting regime you will have to respond to the s20C notice with an error message. We recommend using SUPER.GEN.GEN.22 – No longer a member of Superannuation entity. As there is little prospect of the member earning any further contributions you should close the account via the MAAS service.
Same as above. If you respond to the s20C notice with the above mentioned error code, you do not have to make a payment.
ATO has advised that an email template is being developed to non-lodgement advices in respect of unclaimed super monies. Is this expected as part of the SuperStream project?
Yes, ATO is in the process of developing this template and will provide a copy to industry in due course over the coming month.
Is the expectation that a GCTAR is processed if the GCTR was not previously received by the same Fund?
I am assuming yes as if a member has left another Fund where the original Government contribution was paid they would then recover from the Fund where the member is currently held?
Yes. (The ATO’s selection of the most appropriate destination for recoveries has not changed since moving into SuperStream.)
If the ATO pays a Co-Contribution for a member to Fund A and that member has now moved to Fund B, the following should occur for the GCTAR issued by the ATO in this instance:
- If Fund A received and accepted the original remittance payment, then:
- If the account with Fund A is still open, then Fund A should process the GCTAR and return the money.
- If the account with fund A is closed and Fund B has not advised the ATO of a newly opened account, then ATO would have no other destination and Fund A would receive the GCTAR and need to send back an error response advising that they are unable to process the request.
- If the account with fund A is closed and Fund B has advised the ATO of a newly opened account, then ATO would have a new destination and Fund B should receive the GCTAR.
- If Fund A rejected and returned the original remittance payment, then Fund A would not receive the GCTAR.
A co-contribution is made to Fund A.
The balance of Fund A is rolled over to Fund B and Fund A is closed:
- The ATO knows of this event through SuperTICK registration and closure reporting.
- Fund B now holds the co-contribution, but they don't know it because Fund A has no way of telling them.
When the ATO sends a GCTAR to Fund B, Fund B can pay the amendment (since the rollover that Fund B received from Fund A contained the co-contribution being recovered).
How would you expect the fund to handle a GCTR / GCTAR which provides a TFN for a member which differs to our records? Would you expect the fund to update our records with the TFN provided within the message?
The fund should process the payment as a G2B contribution using the account information provided rather than reject it.
A TFN notice (S299 TA notice) will be issued soon afterwards that will provide the information about changes that are required to the reported TFN for that member.
TFN changes should only be actioned in this situation on receipt of the TFN notice.
The "Superstream Journey" diagram you shared yesterday at the industry engagement forum. Is their a higher resolution version that is clear to read? The one in the soft copy pdf is blurred.
Section 6.4.7 of the Contributions MIG notes that the SuperannuationContributionOtherAmounts and SuperannuationContributionOtherDetails tuples can only be used to supply superannuation fund specific amounts and not otherwise defined within the SBR Taxonomies. However the ATO’s online taxonomy has defined OtherAmounts as ‘Additional reportable amount relevant to the superannuation contribution’ and OtherDetails as ‘A description of the additional reportable amount relevant to the superannuation contribution’. Could the ATO advise what these additional amounts would be, that are not otherwise defined within the SBR Taxonomies, as we will need guidance to be able to accept these tuples? If the ATO is not currently intending to use these tuples, but may use them in the future, could there be an agreement that funds can ignore these, until such time as the ATO advises they intend to use these and advises how they will be used?
Guidance note G019
(published October 2014) specifies agreed definitions for use in Other Amounts
and Other Details tuples.
Which method will the ATO use to generate their PRN’s? Will they use the concatenation method?
It is in ATO’s existing format of ATO00nnnnnnnnnnnnn (ATO00 with 13 digit number at the end). The 13 digit number is a (unique) transaction id from ATO systems.
When will MiX services be implemented?
Is it compulsory or optional for the superfund to have it?
How can Superfund get this service?
The MiX Service has been renamed the Member
Account Attribute Service (MAAS) and is due to be deployed in the first quarter
of 2018. It is a compulsory service for any Super entity who has an
obligation to lodge a Member Contributions Statement. Each fund will need
to consult with their service provider to determine the best implementation for