{"id":"F2013L00041","name":"Superannuation Data and Payment Standards 2012","slug":"superannuation-data-and-payment-standards-2012","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":126865,"registerId":"commonwealth-F2013L00041-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation Data and Payment Standards 2012","content":"![ATO_inline](image.001.png)\n\nSuperannuation Data and Payment Standards 2012\n\nas amended\n\nmade under subsection 34K(3) of the Superannuation Industry (Supervision) Act 1993.\n\nIncludes amendments up to: Superannuation Data and Payment Standards (Release Authorities, and SMSF Rollovers) Amendment 2021 (F2021L00361).\n\nCompilation date 30 March 2021\n\nCompilation number 4\n\nPrepared by the Office of Parliamentary Counsel.\n\n  \n\n1 Name of Standard\n\nThis Standard is the Superannuation Data and Payment Standards 2012.\n\n3 Application\n\nThis Standard determines the standards (superannuation data and payment standards[\\[1\\]](#_ftn1)) relating to superannuation data and payment matters[\\[2\\]](#_ftn2) for the purposes of the Superannuation Industry (Supervision) Act 1993.\n\n4 Who is covered by this Standard\n\nThe superannuation data and payment standards are applicable to[\\[3\\]](#_ftn3):\n\n(a) trustees of APRA-regulated superannuation entities;\n\n(b) trustees of self-managed superannuation funds (SMSFs) except in relation to:\n\n(i) receiving contributions from employers that are related parties of the SMSF; and\n\n(ii) information or payments required under the Superannuation (Unclaimed Money and Lost Members) Act 1999.\n\n(c) employers in their dealings with superannuation entities except for contributions made by an employer for an employee to an SMSF where the employer is a related party of the SMSF.\n\n5 When the Standard applies\n\nSubject to clause 6, this Standard applies to conduct by an entity as follows:\n\n(a) a trustee of an APRA-regulated superannuation entity, in relation to rollovers and transfers as the transferring fund or receiving fund, on and after 1 July 2013;\n\n(b) a trustee of an APRA-regulated superannuation entity, in relation to receiving contributions from employers on and after 1 July 2014;\n\n(c) a trustee of an APRA-regulated superannuation entity, in relation to receiving payments from, and returning amounts required to be repaid to, the Commissioner of Taxation on and after 14 November 2016;\n\n(d) a trustee of an SMSF, in relation to receiving contributions from employers that are not related parties of the SMSF on and after 1 July 2014;\n\n(da) a trustee of an SMSF, in relation to rollovers and transfers as the transferring fund or receiving fund, requested on and after 31 March 2021;\n\n(db) a trustee of an APRA-regulated superannuation entity or an SMSF, in relation to a release authority issued by the Commissioner of Taxation under Division 131 of Schedule 1 to the Taxation Administration Act 1953, on and after 31 March 2021;\n\n(e) a medium to large employer, in relation to contributions for an employee, other than contributions to an SMSF that is a related party of the employer, on and after 1 July 2014; and\n\n(f) a small employer, in relation to contributions for an employee, other than contributions to an SMSF that is a related party of the employer, on and after 1 July 2015.\n\n6 The Standard does not apply to certain transactions\n\nThis Standard does not apply to:\n\n(a) an APRA-regulated superannuation entity in relation to a closed product.\n\n(b) a rollover or transfer from a regulated superannuation fund or approved deposit fund if, when the transaction occurs, the superannuation entity is non-complying.\n\n(c) a trustee of a regulated superannuation fund or approved deposit fund that has received a release authority issued on or after 31 March 2021 by the Commissioner of Taxation under Division 131 of Schedule 1 to the Taxation Administration Act 1953 outside of this Standard.\n\n7 This Standard incorporates by reference documents or content on a website as existing from time to time\n\n(a) A reference to a document in a Schedule to this Standard is a reference to that document by that name published from time to time by the Commissioner of Taxation and available at [www.ato.gov.au](http://www.ato.gov.au).\n\n(b) A reference to document or content on a website in a document referred to in paragraph 7(a) of this Standard, is a reference to that document or that content at that website address as it exists from time to time.\n\n(c) This Standard incorporates by reference the documents referred to in paragraph 7(a) and the documents and content on websites referred to in paragraph 7(b) of this Standard.\n\n8 Complying with the superannuation data and payment standards\n\n(a) A trustee of a superannuation entity deals with payments and information relating to a member of a superannuation entity, or a person for whose benefit a contribution to the superannuation entity is to be made, in a manner that complies with the superannuation data and payment standards if the specifications and requirements as set out in the document, or documents, relevant to the transaction, and as existing from time to time, are met.[\\[4\\]](#_ftn4)\n\n(b) An employer deals with payments and information relating to an employee, for whose benefit a contribution to a superannuation entity is to be made, in a manner that complies with the superannuation data and payment standards if the specifications and requirements as set out in the document, or documents, relevant to the transaction, and as existing from time to time, are met.[\\[5\\]](#_ftn5)\n\n(c) The documents referred to in paragraphs 8(a) and 8(b) are those referred to in clause 7 of this Standard.\n\n9 Terms used in this Standard\n\nUnless otherwise defined in this clause, terms and phrases used in this Standard have the same meaning as the Superannuation Industry (Supervision) Act 1993 or Superannuation Industry (Supervision) Regulations 1994, as applicable.\n\n(a) APRA-regulated superannuation entity means an approved deposit fund or a regulated superannuation fund, but not a self-managed superannuation fund.\n\n(b) Closed product for the purposes of clause 6, means a product that does not receive any contributions or rollovers, whether from an existing member or any other person, but that may rollover or transfer a member’s withdrawal benefit to another superannuation entity.\n\n(c) medium to large employer, has the meaning given by subitem 20(4), and determined at the time under subitem 20(2), of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012.\n\n(d) small employer has the meaning given by subitem 20(4), and determined at the time under subitem 20(3), of Part 4 of Schedule 1 to the Superannuation Legislation Amendment (Stronger Super) Act 2012.\n\n  \nSchedule 2 – terms and definitions\n\nThe terms and definitions that apply for the purpose of the documents referred to in Schedules 3, 4(a), 4(b), 5 and 6 are those terms and definitions as set out in the document Data and Payment Standards \\- Superannuation Terms and Definitions as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au.\n\nSchedule 3 – payment methods\n\nThe payment methods to be used are those payment methods as set out in the document Data and Payment Standards \\- Payment Methods as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au.\n\nSchedule 4(a) – contributions message implementation guide\n\nThe contribution and registration message specifications are those set out in the document Data and Payment Standards \\- Contributions Message Implementation Guide as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au.\n\nSchedule 4(b) – rollover message implementation guide\n\nThe rollover message specifications are those set out in the document Data and Payment Standards \\- Rollover Message Implementation Guide as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au.\n\nSchedule 5 – Message Orchestration and Profiles\n\nThe message orchestration and profiles are those set out in the document Data and Payment Standards \\- Message Orchestration and Profiles as it exists from time to time and published by the Commissioner of Taxation and available at www.ato.gov.au.\n\nSchedule 6 – Error code management\n\nThe error code management to be used is set out in the document Data and Payment Standards \\- Error Code Management as it exists from time to time and published by the Commissioner of Taxation and available at [www.ato.gov.au](http://www.ato.gov.au).\n\n  \nNotes to the Superannuation Data and Payment Standards 2012\n\nEnd Note 1 – Table of Instruments\n\nThe Superannuation Data and Payment Standards 2012 (in force under subsection 34K(3) of the Superannuation Industry (Supervision) Act 1993)) as shown in this compilation is amended as indicated in the Tables below.  \n\n| Title                                                                                                                 | Date of FRLI registration         | Date of commencement | Application, saving and transitional provisions |\n| --------------------------------------------------------------------------------------------------------------------- | --------------------------------- | -------------------- | ----------------------------------------------- |\n| Superannuation Data and Payment Standards 2012                                                                        | 11 January 2013(see F2013L00041)  | 12 January 2013      | Clause 3                                        |\n| Superannuation Data and Payment Standards (Minor Amendments) 2013                                                     | 31 May 2013(see F2013L00879)      | 1 June 2013          | Clause 3                                        |\n| Superannuation Data and Payment Standards (Contribution Transitional Arrangements) Amendment 2014                     | 27 May 2014(see F2014L00608)      | 28 May 2014          | Clause 3                                        |\n| Superannuation Data and Payment Standards (Payments and Information from the Commissioner of Taxation) Amendment 2016 | 11 November 2016(see F2016L01737) | 12 November 2016     | Clause 5                                        |\n| Superannuation Data and Payment Standards (Release Authorities, and SMSF Rollovers) Amendment 2021                    | 29 March 2021 (F2021L00361)       | 30 March 2021        | Clause 3                                        |\n\nEnd Note 2 - Table of Amendments\n\nThis endnote sets out the amendment history of the Superannuation Data and Payment Standards 2012.  \n\nad. = added or inserted am. = amended amdt = amendment C\\[x\\] = Compilation No. x  \ned. = editorial change LA = Legislation Act 2003 rep. = repealed rs. = repealed and substituted\n\n| Provision affected    | How affected                               |\n| --------------------- | ------------------------------------------ |\n| Clause 2              | rep. LA s 48D                              |\n|                       | am. F2021L00361 (amdt never applied (s 5)) |\n| Clause 4              | am. F2014L00608; F2021L00361               |\n|                       | ed. C4                                     |\n| Clause 5              | am. F2013L00879; F2016L01737; F2021L00361  |\n| Clause 6              | am. F2021L00361                            |\n|                       | ed. C4                                     |\n| Clause 7              | am. F2013L00879                            |\n| Clause 8              | am. F2021L00361                            |\n| Clause 9              | am. F2013L00879; F2021L00361               |\n| Schedule 1            | am. F2013L00879                            |\n|                       | rep. F2021L00361                           |\n| Schedule 4(a)         |                                            |\n| Schedule 4(A) heading | rep. F2013L00879                           |\n| Schedule 4(a) heading | ad. F2013L00879                            |\n| Schedule 4(b)         |                                            |\n| Schedule 4(B) heading | rep. F2013L00879                           |\n| Schedule 4(b) heading | ad. F2013L00879                            |\n\nEnd Note 3 - Editorial changes\n\nThe Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.\n\nIf the compilation includes editorial changes, the notes will include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.\n\nThe editorial change amendments can be given effect as intended and incorporated into the compiled law and the abbreviation “ed” will be added to the details of the amendment in the Table of Amendments.\n\nIn preparing this compilation for registration, the following kinds of editorial change(s) were made under the Legislation Act 2003.\n\nParagraph 4(a)\n\nKind of editorial change\n\nShow the effect of an amendment of the instrument\n\nDetails of editorial change\n\nSection 5 of the Superannuation Data and Payment Standards (Release Authorities, and SMSF Rollovers) Amendment 2021 provides, in part, as follows:\n\nClause 4\n\nOmit subclause 4(a)\n\nInsert: trustees of APRA-regulated superannuation entities;\n\nThe substituted paragraph does not contain a reference to the paragraph lettering.\n\nThis compilation was editorially changed to show the effect of an amendment of the instrument by inserting “(a)” at the beginning of the paragraph.\n\nClause 6\n\nKind of editorial change\n\nGive effect to the misdescribed amendment as intended\n\nDetails of editorial change\n\nSection 5 of the Superannuation Data and Payment Standards (Release Authorities, and SMSF Rollovers) Amendment 2021 provides, in part, as follows:\n\nClause 6\n\nOmit:\n\nThis Standard does not apply to an APRA-regulated superannuation entity in relation to a closed product.\n\nClosed product for the purposes of clause 6, means a product that does not receive any contributions or rollovers, whether from an existing member or any other person, but that may rollover or transfer a member’s withdrawal benefit to another superannuation entity.\n\nHowever, there is no comma following “clause 6” in the definition of closed product in clause 6.\n\nThis compilation was editorially changed to omit the text in clause 6 to give effect to the misdescribed amendment as intended.\n\n---\n\n[\\[1\\]](#_ftnref1) Subsection 34K(3) of the Superannuation Industry (Supervision) Act 1993.\n\n[\\[2\\]](#_ftnref2) As defined in subsections 34K(5) and (6) of the Superannuation Industry (Supervision) Act 1993.\n\n[\\[3\\]](#_ftnref3) See subsection 34K(3) of the Superannuation Industry (Supervision) Act 1993 and Divisions 6.5 and 7.2 of the Superannuation Industry (Supervision) Regulations 1994.\n\n[\\[4\\]](#_ftnref4) See also paragraph 34M(1)(b) of the Superannuation Industry (Supervision) Act 1993.\n\n[\\[5\\]](#_ftnref5) See also paragraph 34N(1)(b) of the Superannuation Industry (Supervision) Act 1993.","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":true,"description":"The Standard's scope has been amended since original issuance: 2021 changes explicitly added treatment of Commissioner-issued release authorities and allowed SMSF trustees to be parties to requested rollovers (clause 5(da), 5(db)). Clause 4 was reworded and clause 6's exceptions were adjusted (see compilation editorial notes and End Note tables). The effect is an expanded set of transactions and parties captured and new interactions with Division 131 release authorities (Taxation Administration Act) compared with earlier versions."},"complexity_factors":["Incorporation by reference to externally maintained ATO documents (clause 7; Schedules 2–6) — compliance depends on documents that can change over time.","Multiple categories of regulated parties with carve-outs and different start dates (clause 4; clause 5(a)–(f)).","Specific exclusions and conditional non‑application (clause 6), including closed products and non‑complying funds.","Interactions with other statutes and instruments (references to the SIS Act and Regulations in clause 9; to Taxation Administration Act release authorities in clause 5(db)).","Compliance defined by meeting specifications in external documents (clause 8), creating operational dependency on technical guides.","Layered amendment and commencement history (End Note 1 and 2) — past amendments have altered coverage and timing, increasing interpretive burden.","Technical subject matter (message formats, payment methods, error codes in Schedules) requiring IT and operational implementation by trustees and employers."],"plain_english_summary":"This Standard prescribes mandatory technical rules for how superannuation trustees and employers exchange payment and member data for contributions, rollovers, transfers and certain taxation-related payments. It mainly affects trustees of APRA‑regulated funds, many SMSF trustees and employers, with staged start dates and specified exceptions. The rules work by incorporating ATO-published implementation guides and message specifications by reference, so affected parties must follow those external documents to comply."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":true,"description":"The legislation has grown significantly beyond its original scope. Originally focused on employer contributions and basic rollovers for APRA-regulated funds (2013-2014), it has expanded to include: SMSF rollovers (added 2021), release authorities under Division 131 of the Taxation Administration Act 1953 (added 2021), payments to and from the Commissioner of Taxation (added 2016), and increasingly complex carve-outs for related party transactions. The 2021 amendments in particular represent a major expansion into tax administration and self-managed superannuation territory that wasn't part of the original 2012 framework."},"complexity_factors":["Incorporation by reference of multiple external ATO documents that change over time (Schedules 2-6 all point to living documents on the ATO website)","Staggered commencement dates with multiple transitional arrangements (clauses 5 and 6 show different start dates ranging from 1 July 2013 to 31 March 2021 depending on entity type and transaction type)","Nested exceptions and carve-outs (SMSFs partially excluded, related party exclusions, closed product exclusions, non-complying fund exclusions)","Cross-references to multiple other Acts (Superannuation Industry (Supervision) Act 1993, Taxation Administration Act 1953, Superannuation Legislation Amendment (Stronger Super) Act 2012, Superannuation (Unclaimed Money and Lost Members) Act 1999)","Technical terminology requiring external definitions ('medium to large employer' and 'small employer' defined by reference to provisions in the Stronger Super Act)","Dynamic compliance mechanism - compliance depends on meeting specifications in documents that 'exist from time to time', creating moving targets for regulated entities"],"plain_english_summary":"This legislation creates the technical rules that standardise how superannuation payments and related data are exchanged electronically between employers, super fund trustees and the ATO. It mandates specific payment formats and messaging standards, phases compliance in over 2013–2021, and relies on ATO technical guides that update the details. Exemptions include closed products, related‑party employer-to‑SMSF payments, and non‑complying funds. The rules cut errors, speed processing and enable interoperable, automated super transactions."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-data-and-payment-standards-2012","history":"/api/acts/superannuation-data-and-payment-standards-2012/history","analysis":"/api/acts/superannuation-data-and-payment-standards-2012/analysis","conflicts":"/api/acts/superannuation-data-and-payment-standards-2012/conflicts","importantCases":"/api/acts/superannuation-data-and-payment-standards-2012/important-cases","documents":"/api/acts/superannuation-data-and-payment-standards-2012/documents"}}