Process super contributions and rollovers via SuperStream
All super contributions and rollovers must use SuperStream-compliant data + payment standards.
Who must comply
Employers, super funds, gateway operators.
What triggers it
Making contributions or processing rollovers.
When due
Continuous; rollover within 3 business days.
Evidence required
SuperStream gateway integration, data + payment records, error remediation logs.
Max penalty
ATO admin penalties + super fund regulatory action
Summary
SuperStream is the federal e-commerce standard for super. Employers must transmit contribution data + payments via SuperStream-enabled channels. Funds must process rollovers using SuperStream within 3 business days of receiving the request.
Enforced by
Source legislation
Topics
Related obligations
- CWLTHPay superannuation on every payday (Payday Super)From 1 July 2026, super must reach the employee's fund within 7 business days of each payday.
- CWLTHComply with SIS Act trustee covenantsSuper fund trustees owe statutory covenants of care, skill, diligence, best financial interests, and prudent investment.
- CWLTHLodge an annual SMSF audit before lodging the SMSF Annual ReturnSelf-managed super funds must be audited by an ASIC-registered auditor each year.
- CWLTHMaintain SMSF compliance with the sole purpose test (s 62)SMSFs must be maintained for the sole purpose of providing retirement benefits.
- CWLTHAnnual YFYS performance test (MySuper + Choice)APRA annual performance test for MySuper products + (from 2024) Trustee Directed Products.
- CWLTHStronger Member Outcomes — APRA SPS 515RSE licensees must annually assess member-outcomes performance + take action.
Frequently asked questions
- Who must comply with Process super contributions and rollovers via SuperStream?
- Employers, super funds, gateway operators.
- What triggers Process super contributions and rollovers via SuperStream?
- Making contributions or processing rollovers.
- When is Process super contributions and rollovers via SuperStream due?
- Continuous; rollover within 3 business days.
- What is the maximum penalty for Process super contributions and rollovers via SuperStream?
- ATO admin penalties + super fund regulatory action
- What evidence is required for Process super contributions and rollovers via SuperStream?
- SuperStream gateway integration, data + payment records, error remediation logs.
Source: https://ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/superstream. Rules Mate is not a law firm. Always verify against the live regulator source before acting.