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FORMAT AUDIENCE DATE CLASSIFICATION

SUPERSTREAM DATA AND PAYMENT STANDARDS

Guidance note for the SuperStream Alternate File Format

Published by the Commissioner of Taxation

Version (Draft)

Date: April 2017

UNCLASSIFIED For further information or questions, email [email protected]

UNCLASSIFIED OF 29

mailto:[email protected]

TABLE OF CONTENTS

TABLE OF CONTENTS.....................................................................................................................2

1. INTRODUCTION.........................................................................................................................3

1.1 Background for SAFF.........................................................................................................3

1.2 Using the SAFF...................................................................................................................3

1.3 Additional Harmonised Elements for Defined Benefit Scheme.....................................4

1.4 Using this document...........................................................................................................4

2. Principles......................................................................................................................................6

2.1 Common principles.............................................................................................................6

2.2 Payment reference number...............................................................................................7

2.3 Negative amounts...............................................................................................................7

2.4 Useful Links.........................................................................................................................7

3. SAFF CONTENT TABLE...........................................................................................................8

3.1 Header Information (Cell A1 – E3)....................................................................................8

3.2 Sender (Cell F3 – L3).........................................................................................................9

3.3 Payer (Cell M3 – Q3)........................................................................................................10

3.4 Payee / Receiver (Cell R3 – AC3)..................................................................................11

3.5 Employer (Cell AD3 – AG3).............................................................................................12

3.6 Super Fund Member – Common (Cell AH3 – BE3).....................................................13

3.7 Super Fund Member – Member Contributions (Cell BF3 – BO3)...............................15

3.8 Super Fund Member – Member Registration (Cell BP3 – CE3).................................17

4. DEFINED BENEFITS AND GENERIC TUPLES..................................................................19

4.1 Defined Benefits - Contributions (Cell CF3 – CU3)......................................................20

4.2 Defined Benefits – Member Registration (Cell CV3 – EC3)........................................22

5. ADDITIONAL DATA FIELDS...................................................................................................25

5.1 Defined Benefits – Additional Common Fields (Cell ED3 – EG3)..............................25

5.2 Defined Benefits – Additional Member Registration Fields (Cell EH3 – EN3)..........26

5.3 Defined Benefits – Additional Contribution Fields (Cell EO3 – EY3).........................28

UNCLASSIFIED TABLE OF CONTENTS OF 29

1. INTRODUCTION

1.1 Background for SAFF

The SuperStream alternative file format (SAFF) is intended to complement the Standard where certain options can be exercised. When used to that effect it is intended that the alternative file format will help lower costs for those who have exercised these options.

It was agreed that the SAFF uses a comma separated value (csv) format during the co-design process across key industry stakeholders in 2014.

This file would be presented for use on an optional basis. Its usage is optional and is by mutual agreement between an employer and a fund. The standard includes a specification for how registration and contribution messages are to be sent. This specification outlines both the format for the data (XBRL), as well as the message exchange protocol to be used (ebMS3/AS4).

The standard also recognises that employers and funds may choose to adopt an alternative arrangement, subject to conditions detailed in the legislative instrument. Under this arrangement an alternative file format may be used to pass data from the employer to the fund. Interactions between employers and their service providers (such as clearing houses) also involve alternative file formats, often generated by payroll software products, prior to the point at which XBRL files are created.

The resulted in a wide variety of alternative file formats across the industry, requiring funds and employers (and various service providers) to incur the cost of maintaining multiple file formats.

In light of this the industry has sought to agree a common alternative file format that complements the standard, so as to reduce costs to all affected parties.

1.2 Using the SAFF

Where employers and funds agree to use the format the two parties will work to resolve all remaining implementation choices/details required. The data items contained in the SAFF file are intended to align with the data items contained in the standard1. Fields included in the standard that are constant and derivable.

In general the industry has adopted one or other of the following approaches which are commonly referred to as ‘Channel A’ and ‘Channel B’.

Channel A - Sending a properly formatted SuperStream-compliant message into the gateway network via the default fund's gateway. It may be the case that this delivery to a gateway occurs via a third party, such as a clearing house or software solution; or

Channel B - Using an online portal solution, which some superannuation funds offer, and which allows an employer to input contributions data directly to a fund through a web-based interface. A fund that accepts contributions data through its portal and then forwards it on to other funds to satisfy it pass-through requirements must complete this distribution via the gateway network (Channel A).

1 More details are included in Schedule 2 – Terms and Definitions, and Schedule 4a – Contributions Message Implementation Guide.


It is expected that the SAFF file is able to support both the approaches (Channel A and Channel B).

1.3 Additional Harmonised Elements for Defined Benefit Scheme

After the release of SAFF v1.0 in July 2013, a number of issues were reported, which were caused by inconsistent implementation by funds and intermediaries, including addition or removal of columns and inconsistent interpretation of field definitions.

Further consultation with industry started early 2016 to address reported issues, and as a result this document replaces current guidance note G015 - SuperStream alternative file format guidance, and provides detailed specification on SAFF data fields, including an extended list of harmonised fields for defined benefits (DB) schemes.

A new guidance note will be issued to replace G019 and will remain as a stand-alone guidance including additional harmonised DB elements.

1.4 Using this document

Based on industry feedback, this document aims to provide detailed mapping for the SAFF file, including corresponding XBRL element (where applicable), business definitions, datatypes and associated business rules as specified in the Contributions Message Implementation Guide (MIG) and User Guide.

Section 3 - Based on previous Guidance Note G015 this section provides further details for each field within SAFF v1.1, and map them to the Contributions Message Implementation Guide (MIG) and the taxonomy (column A to CE).

Section 4 - Based on previous Guidance Note G019 this section incorporates details for harmonised fields for the reporting and payment of defined benefit schemes (column CF to EC).

Section 5 - Post the workshops in late 2016, an additional 22 harmonised elements for DB schemes were identified and are included in this guidance.

Similarly to other DB fields, they will be reported in the ‘OtherDetails’ and ‘OtherAmounts’ tuples if converted to XBRL.

As agreed during industry consultation, these elements have been added at the end of existing SAFF columns, to minimise impact for current SAFF users.

To assist with understanding and implementation, an updated SAFF with examples will be released. The updated examples are based on expanded content but will provide more comprehensive examples of SAFF usages.

This document must be read in conjunction with:

Schedule 2 – SuperStream Terms and Definitions;

Schedule 4a – Contributions Message Implementation Guide; and

SuperStream_alternative_file_format_v1.1.xlsx;

Contributions user guide


Implementation / Release

This version is not expected to impact reporting to accumulation funds, but will impact DB scheme. The adoption of additional DB elements and updated SAFF file (v1.1) is optional until further discussion.

ATO expects to align the change into the next release window, that is, when B2B contributions pattern to align with government contributions. ATO will consult with the wider industry on feasible timeframe.

Accumulation funds as well as employer reporting to accumulation funds will not be impacted during the interim period.

Release NoteGuidance note G0XX (TBC) – SuperStream Alternative File Format guidance

Message Member Registration (MRR) and Contributions Transaction Request (CTR)

Due date To be confirmed in consultation with industry.

Sending solutions

The recommendations in this guidance note should be implemented by sending solutions by due date.

Receiving solutions

The recommendations in this guidance note should be implemented by receiving solutions by the due date.

Future action This guidance will be superseded when relevant taxonomies and Schedules are updated.


2. Principles

2.1 Common principles

SuperStream intends to provide a consistent standard, and ideally only one version of SAFF is maintained. However ATO recognises diverse business requirements and operating patterns and intends to provide flexibility.

Based on consultation with industry, the following key principles were agreed.

1. The SAFF is a ‘replica’ of the MIG (with a DB extension), and its structure MUST NOT be altered (i.e. removal or insertion of columns in the published SAFF file). Recognising it is unlikely to provide a ‘fit-for-all’ solution, the number of SAFF permutations should be limited where possible.

a. Additional fields may be used based on agreement between employers and funds, as well as service providers where applicable. When required, additional fields must only be placed at the end of the file, i.e. after the last column defined in this document.

b. It is suggested that additional information go through harmonisation review before being included. For example, information that can be derived from existing fields should not be added as separate data elements.

2. Specification of SAFF fields must follow Schedule 4a – Contributions Implementation Guide (e.g. mandatory / optional, data types, business rules). Where additional fields or rules are required they can be implemented via mutual agreement, however they MUST NOT contradict with the Standard. For example,

a. Some fields are optional under the Standard but are required by the fund under certain conditions. These need to be agreed and communicated between the fund, the employer and the service provider where applicable.

b. Some DB fields may be used for Accumulation funds (though they may be listed under ‘DB’ headings). If a fund requires employer to report these fields this should be arranged via mutual agreement between the fund, the employer, and the service provider where applicable.

3. Fields must be used in accordance to its business definition, i.e. it must not be used in a way that contradicts or misaligns with its intended purpose.

4. Mandatory fields may not be always supplied by the employer but will be supplied by an intermediary. For example, SAFF may be used for direct upload to fund portal or employer clearing house, or converted to XBRL and sent to the fund via the gateway network.

5. For example, SourceEntityID field may not be required if the SAFF is used for direct portal upload. It will be required when the message is sent in an ebMS wrapping (gateway network) however will be populated by the service provider that provides the ebMS solution.

6. Intermediaries must not omit an optional field where employers have provided a value. Fund should process the message and ignore the information that is not required.


2.2 Payment reference number

Where the employer is paying contributions directly to the fund, the rules in respect to the payment reference number (PRN) apply. This is to ensure the integrity of the reconciliation process for the sender and receiver.

Where the employer is using a service provider (for example, a clearing house) to split, and then distribute, the contribution file and payments it is up to the employer and their service provider to determine the manner in which payment reference number is used.

Refer to Schedule 3 – Payment and Methods for more details on PRN.

2.3 Negative amounts

The Standard by default does not cover negative amounts under common fields. However the Standard provides the flexibility by including the ‘OtherDetails’ and ‘OtherAmounts’ tuples.

Where a fund opts to allow negatives, the fund is responsible for specifying the rules governing where and how negative amounts can be added, and the implications for associated payments. The fund is also responsible for working with their stakeholders to implement this choice.

2.4 Useful Links

Australian Reporting Dictionary (ARD) is a ‘business version’ of the SBR Definitional and Can we discuss pls. Reporting taxonomy and allows users to search across a plain English view of the taxonomy. The Taxonomy Collaboration Environment (Yeti) also enables the users to access the SBR Definitional and Reporting taxonomy. In addition, Yeti allows a user to download taxonomy files (for use or review in XBRL tools) and provide feedback to the SBR Taxonomy Team.


https://www.taxonomy-collaboration.sbr.gov.au/yeti/resources/yeti-gwt/Yeti.jsp

http://www.dictionary.sbr.gov.au/

3. SAFF CONTENT TABLE

This section provides details for each SAFF fields as consistent to the Standard (Schedule 2 and Schedule 4a).

Index Header (A1 – E3) Sender (F3 – L3) Payer (M3 – Q3) Payee/Receiver (R3 – AC3) Employer (AD3 – AG3) Super Fund Member Common (AH3 – BE3) Super Fund Member Contributions (BF3 – BO3)

Super Fund Member Registration (BP3 – CE3) Defined Benefits Contributions (CF3 – CU3) Defined Benefits Registration (CV3 – EC3) Defined Benefits Additional Common (ED3 – EG3) Defined Benefits Additional Member Registration (EH3 – EN3) Defined Benefits Additional Contribution (EO3 – EY3)

3.1Header Information (Cell A1 – E3)

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Cell Field XBRL Fact pairing MIG Rules2 Format / DataType Business Definition / Notes

A1, B1 Version

N/A(Not covered in MIG / nor converted to XBRL)

Mandatory Nil Must conform with published file version number

C1, D1

Negatives Supported


Mandatory The value must be “True” or “False”

This field is an indicator.- Value “True” indicates that negative amounts are able to be provided in fields and can be processed- Value “False” indicates that negative amounts must not be used and if provided will not be processed.If this field is not populated, the value 'False' should be assumed.

2 This column reflect the specification rules as per in the Contributions MIG, which is based on the ebMS 3.0 message protocol and XBRL format. If an employer uses a service provider for reporting and/or paying contributions, some fields may be populated by the relevant service provider. Please refer to Section 2 for more details.


E1 File ID labelN/A(Not covered in MIG / nor converted to XBRL)

Optional

Alphanumeric. • • Allowed characters = 0-9, a-z, A-Z, underscore, hyphen, periodMaximum length = 20 characters

This field is used as a unique identifier for each SAFF file, for the purpose of detecting duplications.If provided, it must be unique for every file that an employer has uploaded.

A2, A3 Line ID


Yes Nil

Intended to support error resolution for SAFF users where desired* If used each Line ID value must be unique within a file.

* Max length = 20

B3 SourceEntityID

This is a part property in the ebMS header. Mandatory Nil

This is the USI, ABN or WPN to identify the reporting entity within a message. Where the entity can be identified by a USI, a USI must be used. Otherwise the ABN of the entity must be used.

C3 SourceEntityIDType

This is a part property in the ebMS header. Mandatory Nil

This fields provides a value to identify the type of ID used in the ‘SourceEntityID field.- If a USI is used, its value must be http://sbr.gov.au/identifier/usi- If an ABN is used, its value must beurn:osasis:tc:ebcore:partyid-type:ABN:0151

D3SourceElectronicServiceAddress

This is a part property in the ebMS header.

Conditional – Mandatory if ‘ElectronicErrorMessaging’ property is present.

This is an IP address or URL of the message source entity, or an alias endorsed by the ATO that represents an IP address or URL. An alias must not be more than 16 characters long and must only contain alphanumeric characters (0-9, a-z, A-Z).

E3ElectronicErrorMessaging

This is a part property in the ebMS header. Optional

Field indicates the sender is capable of handling error response messages or outcome response messages.If this property is present, its value must be set to “True”.

3.2Sender (Cell F3 – L3)

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F3 ABN Entity Identifier for Sender Context. Mandatory stringItemType This is the ABN of the message sending entity. A WPN can be used if the

entity is not entitled to an ABN. Refer to Section 2.3 of this document.

G3 Organisation Name Text

OrganisationNameDetails.OrganisationalName.Text

Mandatory sbrOrganisationNameItemType (stringItemType)

Max length = 200

The full name by which an organisation is known



http://sbr.gov.au/identifier/usi

Cell Field XBRL Fact pairing MIG Rules Format / DataType Business Definition / Notes

H3 Family Name PersonNameDetails.FamilyName.Text Mandatory sbrFamilyNameItemType

(stringItemType)

Max length = 40

The person's last name or surname. The name by which a family group is identified.

I3 Given Name PersonNameDetails.GivenName.Text Mandatory sbrGivenNameItemType

(stringItemType)

Max length = 40

The name given to a person which is that person's identifying name within the family group or the name by which the person is uniquely socially identified; the name borne by an individual, often assigned by his or her parents shortly after birth, as opposed to the inherited surname.

J3 Other Given Name

PersonNameDetails.OtherGivenName.Text Optional sbrOtherGivenNameItemType

(stringItemType)

Max length = 40

The middle name given to a person which complements that person's identifying name within the family group or the name by which the person is uniquely socially identified.

K3 Email Address Text

ElectronicContact.ElectronicMail.Address.Text Mandatory sbrEmailItemType (stringItemType)

Max length =250

Denotes the address of an electronic mail service.

L3 Telephone Minimal Number

ElectronicContact.Telephone.Minimal.Number Mandatory sbrTelephoneNumberItemType

(stringItemType)

Max length = 16

The number that is associated to a unique provision of telephone service.

3.3Payer (Cell M3 – Q3)

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M3 ABN Entity Identifier for Payer Context. Mandatory stringItemType This is the ABN of ther paying entity. A WPN can be used if the entity is

not entitled to an ABN. Refer to Section 2.3 of this document.

N3 Organisational Name Text


MandatorysbrOrganisationNameTypeItemType(stringItemType)

The full name by which an organisation is known.

O3 BSB Number FinancialInstitutionAccount.BankStateBranch.Number

Mandatory sbrBankServiceBranchCodeItemType(stringItemType)

A Bank State Branch (BSB) Number is a unique number which identifies both the Financial Institution and the point of representation of a particular account in Australia




P3 Account NumberFinancialInstitutionAccount.FinancialInstitutionAccount.Number

MandatorysbrFinancialInstitutionAccountNumberItemType(stringItemType)

A unique number assigned by a financial institution, for each individual account held by a customer.

Q3 Account Name Text

FinancialInstitutionAccount.FinancialInstitutionAccountName.Text

Mandatory (stringItemType) This is the name of the individual or entity on an account held by a financial institution.

3.4Payee / Receiver (Cell R3 – AC3)

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R3 ABN Entity Identifier for Payee Context. Mandatory stringItemType This is the ABN of the entity with the Payee role in the interaction.

S3 USISuperFundUniqueSuperannuationIdentifierDimension

Optional (stringItemType) The unique superannuation identifier is used for identifying the product within the fund which the member account belongs to.

T3 Organisational Name Text


sbrOrganisationNameItemType (stringItemType)

Max length = 200

The full name by which an organisation is known.

U3 TargetElectronicServiceAddress Conditional.

Conditional - Mandatory for messages being sent to an SMSF.

This is an IP address or URL of the message target entity, or an alias endorsed by the ATO that represents an IP address or URL. An alias must not be more than 16 characters long and must only contain alphanumeric characters

V3 Payment Method Code

PaymentMechanism.PaymentMethod.Code

Mandatory – valid values are “DirectCredit” or “BPAY” or “DirectDebit”

sbrPaymentMethodCodeItemType(stringItemType)

Determines the method used for the payment.

W3 Transaction Date PaymentRecord.Transaction.Date

Conditional – Mandatory if Payment Type = “DirectCredit” or “BPAY”

(dateItemType) Date on which a payment has been made by an entity.

X3

Payment/Customer Reference Number*This field may refer to either XBRL element, depending on payment method.

PaymentRecord.PaymentReference.Number Mandatory if Payment

Type = “DirectCredit” or “DirectDebit”

(stringItemType)

This is the unique reference number which identifies a payment.This number is generated before the payment is made, and it is used in conjunction with other Payment Mechanism data items to enable a payment via a chosen mechanism type.

PaymentMechanism.CustomerReference.Nu

Mandatory if Payment Type = “BPAY” (stringItemType) The reference number used by the party to whom money is paid with

the purpose of identifying the party making a payment through any of



mber the electronic payment methods (ie. Bpay, EFT, Direct Debit or Direct Credit)

Y3 BPAY Biller Code PaymentMechanism.BpayBiller.Code

Contditional – Mandatory if Payment Type = “BPAY”

sbrBPayBillerCodeItemType (stringItemType) Code used to identify the biller organisation for BPay purposes.

Z3 Payment Amount PaymentRecord.Payment.Amount Mandatory (monetaryItemType)

The amount paid through the payment record.

Note: This value should be the same for all records with the same destination USI. This amount should only refer to one PRN. Refer to examples in SAFF v1.1.

AA3 BSB Number

FinancialInstitutionAccount.BankStateBranch.Number

MandatorysbrBankServiceBranchCodeItemType(stringItemType)

A Bank State Branch (BSB) Number is a unique number which identifies both the Financial Institution and the point of representation of a particular account in Australia.

AB3 Account Number

FinancialInstitutionAccount.FinancialInstitutionAccount.Number

MandatorysbrFinancialInstitutionAccountNumberItemType(stringItemType)

A unique number assigned by a financial institution, for each individual account held by a customer.

AC3 Account Name Text

FinancialInstitutionAccount.FinancialInstitutionAccountName.Text

Mandatory (stringItemType)This is the name of the individual or entity on an account held by a financial institution.

3.5Employer (Cell AD3 – AG3)

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AD3 ABN

NilEntity Identifier for Employer context

Mandatory Must be a valid ABN or WPN

ABN of the employer paying a contributions amount for one of more of its employees. A WPN can be used if the employer is not entitled to an ABN.Refer to Section 2.3 of this document.

AE3 Location IDNil.(Not included in MIG / or XBRL)

Nil(Optional)

Alphanumeric

0-9, a-z, A-Z, _, -,.

Max length = 20

It has been included in this file to link an employee with different sections/departments/payrolls etc. within an employer (that is, the same ABN) if desired.

AF3 Organisational Name Text

OrganisationNameDetails.OrganisationalName.

Mandatory sbrOrganisationNameItemType (stringItemType)

Max length = 200




Text The full name by which an organisation is known

AG3

Superannuation Fund Generated Employer Identifier

Identifiers.SuperannuationFundGeneratedEmployer.Identifier

Optional, but should be populated if known.

(stringItemType)The identifier is a superannuation fund generated employer ID.A unique ID generated by a superannuation fund to an employer to identify the employer to the fund.

3.6Super Fund Member – Common (Cell AH3 – BE3)

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AH3 TFN

Entity Identifier for the Super Fund Member context.

MandatoryIf TFN is known the value MUST be provided. If an employee decides not to provide the TFN, this field MUST be set to an identifier defined by the employer to uniquely identify the member within a message.

AI3 Person Name Title Text

PersonNameDetails.Title.Text Optional sbrNameTitleItemType

(stringItemType)

Max length = 12

A term indicating a person’s status or used as a form of address or reference.

AJ3 Person Name Suffix Text

PersonNameDetails.NameSuffix.Text Optional sbrNameSuffixItemType

(stringItemType)

Max length = 5

Awards, Honours or any other kind of denominations that may follow the name of the person.

AK3 Family Name PersonNameDetails.FamilyName.Text Mandatory sbrFamilyNameItemType

(stringItemType)

Max length = 40

The person’s last name or surname. The name by which a family group is idenitified.

AL3 Given Name PersonNameDetails.GivenName.Text Mandatory sbrGivenNameItemType

(stringItemType)

Max length = 40

The name given to a person which is that person’s identifying name within the family group or the name by which the person is uniquely socially identified the name borne by an individual, often assigned by his or her parents shortly after birth, as opposed to the inherited surname

AM3

Other Given Name

PersonNameDetails.OtherGivenName.Text Optional sbrOtherGivenNameItemType

(stringItemType)

Max length = 40

The middle name given to a person which complements that person’s identifying name within the family group or the name by which the person is uniquely socially identified

AN3

Sex Code PersonDemographicDetails.Sex.Code

Mandatory sbrSexItemType(stringItemType)

A code indicating the biological distinction between male and female as reported by a person or as determined by an interviewer.

6This column reflect the specification rules as per in the Contributions MIG, which is based on the ebMS 3.0 message protocol and XBRL format. If an employer uses a service provider for reporting and/or paying contributions, some fields may be populated by the relevant service provider. Please refer to Section 2 for more details.



Valid values are:0 = not stated or inadequately described1 = male2 = female3 = Intersex or Indeterminate

AO3 Birth Date PersonDemographicDe

tails.Birth.Date Mandatory (dateItemType) The year, month and day in which an individual was born,

AP3 Address Usage Code

AddressDetails.Usage.Code Mandatory sbrAddressUsageItemType

(stringItemType)

Implements one of the possible address types available for a party.

Must be set to “RES” if resident address is known, if residential address is not known MUST be set to “POS”

AQ3

Address Details Line 1 Text

AddressDetails.Line1.Text Mandatory sbrAddressLineItemType

(stringItemType)

maxLength = 50

First line utilising free format, that is used to create a semi structured address.

AR3

Address Details Line 2 Text

AddressDetails.Line2.Text Optional

sbrAddressLineItemType (stringItemType)

The content of an address line used for overseas addresses. This can also be used for Australian addresses that do not conform with the structured address format.

AS3 Address Details Line 3 Text




AT3 Address Details Line 4 Text




AU3

Locality Name Text

AddressDetails.LocalityName.Text Optional (stringItemType) A word or combination of words, by which a geographic locality/suburb is

designated or known.

AV3 Postcode Text AddressDetails.Postcode.Text

Conditional – Mandatory if AddressDetails.Country.Code is “au”

sbrPostcodeItemType (stringItemType)

The Australian descriptor for a postal delivery area, aligned with locality, suburb or place

AW3

State or Territory Code

AddressDetails.StateOrTerritory.Code

Conditional – Mandatory if AddressDetails.Country.Code is “au”

sbrStateOrTerritoryItemType(stringItemType) The code that is assigned to each Australian State or Territory

AX3 Country Code AddressDetails.Country.Code Mandatory sbrCountryNameCodeItemType

(stringItemType)This represents the Country Code as prescribed by AS4590 and inherited from ISO 3166

AY3 E-mail Address Text

ElectronicContact.ElectronicMail.Address.Text Mandatory

sbrEmailItemType (stringItemType)

maxLength = 250

Denotes the address of an electronic mail service.AZ3 Telephone

Minimal Number ElectronicContact.Telephone.Minimal.Number

Mandatory sbrTelephoneNumberItemType(stringItemType)

The number that is associated to a unique provision of telephone service.



Landline

BA3Telephone Minimal Number Mobile

ElectronicContact.Telephone.Minimal.Number Mandatory

sbrTelephoneNumberItemType (stringItemType)

BB3 Member Client Identifier

SuperannuationFundDetails.MemberClient.Identifier

Optional

(stringItemType)Max = 20 characters. It is recommended to keep it to 16 characters to align with Member Contributions Statement

This is the superannuation member’s client ID which assists to uniquely identify the member for the provider.

BC3

Payroll Number Identifier

Identifiers.EmploymentPayrollNumber.Identifier

Optional (stringItemType)Number allocated by the payer payroll system to identify a payee. This identifier will be quoted on any correspondence regarding the payee’s declaration to assist correct identification of the payee,

BD3

Employment End Date

SuperannuationFundDetails.EmploymentEnd.Date

Optional (dateItemType)The date the member finished working with the last known main employer

BE3 Employment End Reason Text

SuperannuationFundDetails.EmploymentEndReason.Text

Optional (StringItemType)A short description to explain why the employee has ended their employment

3.7Super Fund Member – Member Contributions (Cell BF3 – BO3)

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BF3 Pay Period Start Date

SuperannuationContribution.PayPeriodStart.Date

Mandatory (dateItemType) This date cannot be earlier than the Start Date

BG3

Pay Period End Date

SuperannuationContribution.PayPeriodEnd.Date

Mandatory (dateItemType) Pay period end date that the contributions relate to

BH3

Superannuation Guarantee Amount

SuperannuationContribution.EmployerContributionsSuperannuationGuarantee.Amount

Optional sbrNonNegativeMonetaryItemType (monetaryItemType)

Contribution made by an employer for the benefit of an employee as mandated by super guarantee legislation




BI3 Award or Productivity Amount

SuperannuationContribution.EmployerContributionsAwardOrProductivity.Amount

Optional sbrNonNegativeMonetaryItemType (monetaryItemType)

Contribution made by an employer for the benefit of an employee as mandated by an award or other industrial agreement.

BJ3 Personal Contributions Amount

SuperannuationContribution.PersonalContributions.Amount

Optional (monetaryItemType) A contribution made by an individual for their own benefit (whether or not they intend to claim a deduction for the contribution). Includes where an employee directs an employer to make after-tax contributions on behalf of the employee (e.g. by payroll deduction.

BK3 Salary Sacrificed Amount

SuperannuationContribution.EmployerContributionsSalarySacrificed.Amount

Optional (monetaryItemType) Salary sacrificing is a special arrangement between employers and employees where the pre-tax salary of an employee is sacrificed in return for employment related benefits. Salary sacrificed earnings from superannuation refers to the salary sacrificed earnings paid on behalf of employees

BL3 Voluntary Amount SuperannuationContribution.EmployerContributionsVoluntary.Amount

Optional (monetaryItemType) Employer contributions which are not mandated employer contributions

BM3

Spouse Contributions Amount

SuperannuationContribution.SpouseContributions.Amount

Optional (monetaryItemType) A contribution made by an individual for their spouse’s benefit. Includes where an employee directs an employer to make after-tax contributions on behalf of the employee’s spouse (e.g: by payroll deduction)

A spouse may be of the same sex as the member. Don't include contributions: - an employer makes for an employee who is also the employee's spouse - for these uses SuperannuationContribution.EmployerContributions.Amount. - made for a former spouse (or a spouse separated from or permanently living apart from the member, even if they remain married) - for these use SuperannuationContribution.OtherThirdPartyContributions.Amount.

BN3

Child Contributions Amount

SuperannuationContribution.ChildContributions.Amount

Optional (monetaryItemType) A contribution made by an individual for the benefit of a person less than 18, but not because they are the person’s employer or where an employee directs an employer to make after-tax contributions for this purpose.

BO3

Other Third Party Contributions Amount

SuperannuationContribution.OtherThirdPartyContributions.Amount

Optional (monetaryItemType) A contribution made by a third party for the benefit of another person, other than contributions made: - by the person’s employer- by the person’s spouse- for a child under 18

3.8Super Fund Member – Member Registration (Cell BP3 – CE3)

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BP3 Employment Start Date

SuperannuationFundDetails.EmploymentStart.Date Optional (dateItemType) The date the member commenced working with their last

known main employer.

BQ3 At Work Indicator SuperannuationFundDetails.AtWork.Indicator Optional

(booleanItemType)

True = At work on employment start dateFalse = Not at work on employment start date.

Be ‘At Work’ of the first day of employment which is indicated by SuperannuationFundDetails.EmploymentStart.Date ‘At Work’ means the employee is genuinely performing all the duties of their usual or are not at work on that date due to some reason other than injury or illness.

BR3 Annual Salary for Benefits Amount

SuperannuationFundDetails.AnnualSalaryForBenefits.Amount Optional

sbrNonNegativeMonetaryItemType(monetaryItemType)

The salary used to calculate a Defined Benefit members benefit entitlements

BS3 Annual Salary for Contributions Amount

SuperannuationFundDetails.AnnualSalaryForContributions.Amount Optional


The salary used to calculate expected and/or actual contributions

BT3Annual Salary for Contributions Effective Start Date

SuperannuationFundDetails.AnnualSalaryForContributionsEffectiveStart.Date

Optional (dateItemType) The start date from which the Annual Salary for contributions determination is based

BU3Annual Salary for Contributions Effective End Date

SuperannuationFundDetails.AnnualSalaryForContributionsEffectiveEnd.Date

Optional (dateItemType) The end date from which the Annual Salary for contributions determination is based.

BV3 Annual Salary for Insurance Amount

SuperannuationFundDetails.AnnualSalaryForInsurance.Amount Optional


The salary used to calculate insurance amounts.

BW3 Weekly Hours Worked Number

SuperannuationFundDetails.WeeklyHoursWorked.Number Optional (decimalItemType) The hours of work which it is usual for an employee to work

per week

BX3 Occupation Description

PersonDemographicDetails.Occupation.Description Optional (stringItemType) The main salary and wage income-earning occupation an

employee undertakes

BY3 Insurance Opt Out Indicator

SuperannuationFundDetails.InsuranceOptOut.Indicator Optional

(booleanItemType)

True = Member does not want insuranceFalse = Member does want insurance

This indicator is used to communicate to the Fund that the member does not want the Super Fund to provide an insurance product to them

BZ3 Fund Registration Date

SuperannuationFundDetails.FundRegistration.Date Optional (dateItemType) The date that the individual was registered with the Super

Fund

CA3 Benefit Category Text SuperannuationFundDetails.Benefit Optional (stringItemType) The benefit category may be used by your superannuation




Category.Text provider to determine product features applied to a membership or superannuation account.

CB3 Employment Status Code

EmployerConditions.EmploymentStatus.Code Optional

sbrEmploymentStatusCodeItemType(stringItemType)

Describes the employment arrangement between the employee and employer.Valid values are:CasualContractorFull timePart time

CC3 Super Contribution Commence Date

SuperannuationFundDetails.SuperContributionCommence.Date Optional (dateItemType) The date when a member’s contributions commence.

CD3 Super Contribution Cease Date

SuperannuationFundDetails.SuperContributionCease.Date Optional (dateItemType) The date when a member’s contributions cease.

CE3Member Registration Amendment Reason Text

SuperannuationFundDetails.MemberRegistrationAmendmentReason.Text

Optional (stringItemType) Description to accompany a change to a member’s registration


4. DEFINED BENEFITS AND GENERIC TUPLES

The Standard handles the data elements required by defined benefit schemes via two mechanisms:

inclusion of commonly used terms which can readily be standardised and also have utility in accumulation schemes wherever possible

inclusion of generic tuples (name-and-value pairs) for terms specific to defined benefits and for which there was no agreed harmonisation between different defined benefit schemes.

These tuples allow declaration of a data concept by a fund with a defined benefit scheme and then reporting of a value against that data concept by the employer. The data concepts are not currently defined in the standard taxonomy as they are specific to each defined benefit scheme. Each fund that has a defined benefit scheme is required under the standard to publish individual schema extensions that specify its data requirements.

This section provides guidance on the reporting and payments for Defined Benefits (DB) schemes, using the ‘OtherDetails’ tuples.

Section 4.1 covers a set of agreed and harmonised data concepts to facilitate member registration and contributions for defined benefit schemes, including its business definitions and underlying datatypes. These fields are specific for DB schemes and are additional to Schedule 4a and Schedule 2 (however may be used for contributions to accumulation funds where appropriate).

Scope

Lump sum payments determined by the fund, and paid by the employer on notification from the fund, are processed outside of the standard and are not within scope of this guidance note.

It was recognised by the parties involved that some of the most highly complex defined benefit schemes may continue to need local schema extensions to cater for concepts specific to that scheme, but that these were likely to be outliers in the overall sector.


4.1 Defined Benefits - Contributions (Cell CF3 – CU3)

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Cell Field Format / Notional Datatype Business Definition / Notes

CF3 Defined Benefit Member Pre Tax Contribution MonetaryItemType

Member defined benefit contribution that the member has elected to pay via salary sacrifice subject to employer approval.

This is a financial amount and must have an associated payment amount and be included in the payment reconciliation process.

CG3 Defined Benefit Member Post Tax Contribution MonetaryItemType

Member defined benefit contribution that the member has elected to pay from after tax salary.


CH3 Defined Benefit Employer Contribution MonetaryItemType

An amount paid by the employer to fund defined benefits.


CI3 Defined Benefit Notional Member Pre Tax Contribution monetaryItemType A notional member defined benefit pre-tax contribution calculated by the employer based

on advice provided by the fund.

CJ3 Defined Benefit Notional Member Post Tax Contribution monetaryItemType A notional member defined benefit post-tax contribution calculated by the employer based

on advice provided by the fund.

CK3 Defined Benefit Notional Employer Contribution monetaryItemType A notional employer defined benefit contribution calculated by the employer based on

advice provided by the fund.

CL3 Ordinary Time Earnings monetaryItemType

Amount paid to the member in the contribution period as defined by legislative definition of ordinary time earnings.Fortnightly Ordinary Time Earnings - The member’s fortnightly ordinary time earnings for the given pay day calculated in accordance with the Superannuation Guarantee (Administration) Act 1992 and any determinations or rulings issued by the Australian Taxation Office (ATO).

CM3 Actual Periodic Salary or Wages Earned monetaryItemType

Actual gross salary or wages received in contribution period.

Fortnightly Casual Salary Payment - The amount the member actually earned in the fortnight, excluding payments for overtime, compensation or reimbursement of expenses. The contributions to be paid by the member and the employer are based on this amount.

CN3 Superannuable Allowances Paid monetaryItemType Sum of all superannuable allowances received during the contribution period


Cell Field Format / Notional Datatype Business Definition / Notes

CO3 Notional Superannuable Allowances monetaryItemType Sum of all superannuable allowances notionally received during the contribution period.

CP3 Service Fraction decimalItemTypeRecommended maximum five decimal places. The ratio of contracted hours to full-time hours during the contribution period.

CQ3 Service Fraction Effective Date dateItemType Date from which the service fraction applies

CR3 Full Time Hours decimalItemType The number of hours of the position a full-time employee would work during the contribution period.

CS3 Contracted Hours decimalItemType Number of hours the employee is contracted to work during the contribution period.

CT3 Actual Hours Paid decimalItemType Number of paid hours in the period.

CU3 Employee Location Identifier stringItemType Identifies sub-component of employer organisational structure in which the employee sits


4.2 Defined Benefits – Member Registration (Cell CV3 – EC3)

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Cell Field Format Business Definition

CV3 Service Fraction decimalItemType The ratio of contracted hours to full-time hours during the contribution period.

Expressed as a decimal between 0 and 1.

Maximum five decimal placesCW3 Service Fraction Start Date dateItemType End date for this service fraction value.

CX3 Service Fraction End Date dateItemType Start date from which the service fraction applies.

CY3 Defined Benefit Employer Rate decimalItemType The employer contribution rate as a percentage of superannuable salary

CZ3 Defined Benefit Employer Rate Start Date

dateItemType Start date from which the employer rate applies.

DA3 Defined Benefit Employer Rate End Date

dateItemType The date from which the employer rate ceases.

DB3 Defined Benefit Member Rate decimalItemType The member contribution rate as a percentage of superanuable salary

DC3 Defined Benefit Member Rate Start Date

dateItemType Start date from which the member rate applies.

DD3 Defined Benefit Member Rate End Date

dateItemType The date from which the member rate ceases.

DE3 Defined Benefit Annual Salary 1 monetaryItemType The following fields are provided for use by agreement between employers and funds.

DF3 Defined Benefit Annual Salary 1 Start Date

dateItemType As above

DG3 Defined Benefit Annual Salary 1 End Date




DH3 Defined Benefit Annual Salary 2 monetaryItemType As above

DI3 Defined Benefit Annual Salary 2 Start Date


DJ3 Defined Benefit Annual Salary 2 End Date


DK3 Defined Benefit Annual Salary 3 monetaryItemType As above

DL3 Defined Benefit Annual Salary 3 Start Date


DM3 Defined Benefit Annual Salary 3 End Date


DN3 Defined Benefit Annual Salary 4 monetaryItemType As above

DO3 Defined Benefit Annual Salary 4 Start Date


DP3 Defined Benefit Annual Salary 4 End Date


DQ3 Defined Benefit Annual Salary 5 monetaryItemType As above

DR3 Defined Benefit Annual Salary 5 Start Date


DS3 Defined Benefit Annual Salary 5 End Date


DT3 Leave Without Pay Code nonNegativeIntegerItemType Indicates that the employee is on a specific category of approved leave without pay granted by the employer.

DU3 Leave Without Pay Code Start Date

dateItemType Start date from which the code applies.

DV3 Leave Without Pay Code End Date

dateItemType The date from which the code ceases. .



DW3 Annual Salary for Insurance Effective Date

dateItemType

DX3 Annual Salary for Benefits Effective Date

dateItemType

DY3 Employee Status Effective Date dateItemType Date from which Employee Status applies

DZ3 Employee Benefit Category Effective Date

dateItemType

EA3 Employee Location Identifier stringItemType Identifies sub-component of employer organisational structure in which the employee sits

EB3 Employee Location Identifier Start Date

dateItemType

EC3 Employee Location Identifier End Date

dateItemType


5. ADDITIONAL DATA FIELDS

An additional 22 elements were identified after industry consultation in 2016.

5.1Defined Benefits – Additional Common Fields (Cell ED3 – EG3)

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Cell Field Format / Notional

Datatype Business Rules (if applicable) Business Definition

ED3 Full Time HoursdecimalItemType

ConditionalMandatory if Employment Status ≠ “Casual”

Max length = 5Allowable values “0 – 9”, “.”,Format xx.xx

The standard fortnightly full time hours applying to the member’s position. This must be provided for both full and part time members but is not required for casuals.

EE3 Part Time Hours decimalItemType

ConditionalMandatory if Employment Status = “Part time”

Allowable values “0 – 9”, “.”,Format xx.xx

The approved part time hours for the position held by the employee within the agency subject to scheme rules.

EF3 Part Time Hours Effective Date

DateItemType

ConditionalMandatory if Employment Status = “Part time”

Max length = 10Allowable values “0 – 9”, “–”,Format YYYY-MM-DD

The date the latest part time hours took effect.

EG3 Member Group Stringitemtype

These are defined at employer level to distinguish different groups of employees

Values are to be agreed between employer and fund.

These are unique requirements for reporting and invoicing that aren’t catered for by Benefit Category


5.2Defined Benefits – Additional Member Registration Fields (Cell EH3 – EN3)

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EH3 Member Registration pay Period Start Date

DateItemType

Mandatory


The pay period start date the member registration data relates to. This is the ‘public service’ payday date which is equal to each succeeding alternate Thursday from 5 July 1990

EI3 Member Registration Pay Period End Date

DateItemType

Mandatory


The pay period end date the member registration data relates to. This is the day before ‘public service’ payday date which is equal to eachsucceeding alternate Wednesday from 4 July 1990.

EJ3 Choice Flag Stringitemtype

This is to denote an employee’s election of ‘choice of fund’. This is used by corporate funds (DB or Accumulation) to determine whether a member is part of the default fund or has elected a Choice Fund.


EK3 Effective Date of Choice Dateitemtype The date at which the most recent choice election (either to elect choice or

return to default) occurred.

EL3

Superannuation Fund Details Occupation Code for Insurance Description

NonNegativeIntegerItemType

Values could be set based on the Australian and New Zealand Standard Classification of Occupations (ANZSCO):1 - Managers2 - Professionals3 - Technicians and Trades Workers4 - Community and Personal Service Workers5 - Clerical and Administrative Workers6 - Sales Workers7 - Machinery Operators and Drivers8 – Labourers

Occupation Code for Insurance purposes determined by the employee's duties

EM3 Contract length greater than 12 months

Stringitemtype(booleanItemtype)

Must be set to either ‘Yes’ or ‘No’.Yes = Contract period of 12 months or moreNo = Contract period of less than 12 months

Flag for Contractors to indicate whether the contract length is greater than or equal to 12 months in order to determine the correct insurance.

To correctly capture contract length that determines insurance cover as insurance cover can differ based on whether the contract is less than 12




months or greater than 12 months

EN3 Member Pay Group stringitemtype

These are defined at employer level to distinguish different groups of employees


These are unique requirements for reporting and invoicing that aren’t catered for by Benefit Category


5.3 Defined Benefits – Additional Contribution Fields (Cell EO3 – EY3)

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Cell Field Format / Notional Datatype Business Rules (if applicable) Business Definition

EO3 Base Remuneration monetaryItemType

The remuneration received by way of salary or wages for the current pay period, that is payable to the member in the member’s capacity as an employee.This includes any packaged remuneration and allowances, and excludes any GSS allowances as these are reported separately in field ‘Superannuable Allowances Paid’.

EP3 Notional GSS Remuneration monetaryItemType

The remuneration that is ordinarily paid to the employee, by way of salary or wages, payable in cash in their capacity as an employee, but excluding: allowances (which are reported separately in their own field); and any packaged remuneration components (only if they are reported in their

own field).

EQ3 Packaged Remuneration monetaryItemType

Where an employee voluntarily fore-goes (or ‘sacrifices’) part of their cash salary in return for the employer paying for certain items on their behalf (in untaxed payments), the packaged remuneration represents the cash equivalent of all these payments for the current pay period. This may be different to the actual packaged contribution made for a given pay period.

ER3 Insurance Levy MonetaryItemType


This is a 0.45% insurance levy for Death & Total and Permanent Disablement (TPD) insurance paid by the employer. This field is required for some DB schemes. It must have an associated payment amount and be included in the payment reconciliation process.

ES3 Group IP Premium monetaryItemType


The income protection insurance premium paid by an employer on behalf of a member covered under a Group IP policy. It must have an associated payment amount and be included in the payment reconciliation process.

ET3 Admin Fee for other categories monetaryItemType


An employer contribution paid on behalf of the member to cover administration and insurance costs. It must have an associated payment amount and be included in the payment reconciliation process

EU3 Number of weeks purchased nonNegativeIntegerItemType The number of weeks purchased that are associated with the contribution.

EV3 ADIC Payment Amount

monetaryItemTypeMax length = 10

Allowable values: 0-9

negative not allowed The total amount of any payment for Additional Death and Invalidity Cover (ADIC) for a pay period.


Cell Field Format / Notional Datatype Business Rules (if applicable) Business Definition

0.00 if not applicable

EW3 Contribution Due Days

StringitemtypeMax length = 1

Conditional - Mandatory if Employment Status is “Casual”

The number of public service pay days a casual member’s fortnightly casual salary payment covers. There will usually be only one contribution due day, but could be more than one in some cases. The figure is used to determine casual members’ benefits.

EX3Defined Benefit Member Pre Reserve Units Amount

Monetaryitemtype

Additional units offered to member by employer over and above their usual unit allocation or additional reserve units and paid with their usual contributions.

Required for a Pooled Fund - a member can request additional units of which are paid via their Contributions. The member is offered these additional units as part of their annual review. If they accept these additional units, then they are paid and accounted for separately. It is crucial to know what contribution amount is to pay for either their normal unit or their additional reserve units.

EY3Defined Benefit Member Post Reserve Units Amount

Monetaryitemtype

Additional units offered to member by employer over and above their usual unit allocation or additional reserve units.

Required for a Pooled Fund - a member can request additional units of which are paid via their Contributions. The member is offered these additional units as part of their annual review. If they accept these additional units, then they are paid and accounted for separately. It is crucial to know what contribution amount is to pay for either their normal unit or their additional reserve units.


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