The key dates that SMSFs and employers need to be aware of are as follows:
- SMSFs needed to be ready to receive employer contributions in the SuperStream format from 3 November 2014.
- Medium to large employers (with 20 or more employees) were required to comply from 1 July 2014. However, they had until 31 October 2015 to complete implementation.
- Small employers (with 19 or less employees) needed to start SuperStream from 1 July 2015, and have until 30 June 2016 to comply.