SuperStream rollovers and electronic service address (ESA) for SMSFs
How SMSFs use an electronic service address to send and receive SuperStream rollover messages under the SIS Regulations.
What an ESA is
An electronic service address (ESA) is a specific internet address used by superannuation funds to send and receive SuperStream messages. It functions as the designated point of contact for electronic communication within the SuperStream system.
An ESA is distinct from a standard email address. It is the 'electronic mailbox' that funds and employers utilise to transmit rollovers, employer contributions, and associated SuperStream data messages.
ESAs are provided by approved SuperStream messaging providers. They are not issued by the ATO.
When an SMSF must have one
An SMSF must have an Electronic Service Address (ESA) to receive employer contributions via SuperStream. To send or receive rollovers under SuperStream, the SMSF requires a rollover-enabled ESA.
From 1 October 2021, SMSFs are required to have a SuperStream-compatible ESA to rollover to or from Australian Prudential Regulation Authority (APRA)-regulated retail or industry funds, and for certain electronic release authorities.
An SMSF is exempt from this requirement if it receives contributions from a related-party employer; an ESA is not strictly required in that situation.
Verification — regulation 6.33E
Regulation 6.33E of the SIS Regulations mandates that APRA-regulated funds must utilise the ATO’s SMSF Verification Service (SVS) to confirm SMSF details prior to processing rollovers. This verification process confirms key information including the SMSF’s Australian Business Number (ABN) status, Electronic Service Address (ESA), complying status, and the identity of the member.
The SVS provides assurance regarding the legitimacy and operational standing of the SMSF. Failure to successfully complete SVS verification will prevent the rollover from proceeding.
To minimise the risk of verification failures, SMSF trustees are responsible for maintaining accurate and up-to-date details within their SMSF records held by the ATO.
ESA management rules
SMSFs are limited to having a single Electronic Service Address (ESA) registered with the Australian Taxation Office (ATO) at any given time. This ensures consistent and accurate communication regarding SuperStream rollovers.
Switching to a different ESA provider results in the replacement of the existing ESA. The ATO does not permit the simultaneous operation of multiple ESAs for a single SMSF.
Trustees are required to inform the ATO of any changes to their SMSF’s ESA. This notification can be submitted through Online Services for Agents, the Business Portal, or included within the SMSF Annual Return.
Frequently asked
Is the ESA free?
Some providers offer a free ESA bundled with SMSF software or administration services. Standalone providers may charge a small annual fee.
What is SuperStream Rollover v3 (RV3)?
RV3 is the third version of the SuperStream data and payment standard for rollovers. It introduced SMSFs and digital release authorities into SuperStream from 1 October 2021.