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
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.