ATO, SuperStream and Payday Super
SuperStream Contributions v3.0
APRA and the ATO requires super funds to send payments and data between employers, super funds, and the ATO using the SuperStream standard. SuperStream Contribution v3.0 is the updated standard which will apply from 2026. For more see: Contribution standard v3.0 | ATO Software Developers.
Implementation Planning
The ATO requires Trustee’s to provide their SuperStream Contributions v3.0 readiness and implementation plans by 31 January 2026. The ATO request was sent to Trustees on 17 December 2025 and contains important information about planning.
It is expected that fund’s plans include:
• details about when the fund intends to join a testing cohort and start conformance testing for these changes; and
• the fund’s proposed go-live dates for both MVR and Contributions v3.0.
Funds should speak with their administrator, technology service providers and gateways about their projects for SuperStream Contributions v3.0, particularly around readiness, implementation sequencing and proposed go-live timelines.
Once a fund is ready to move into production, the ATO has requested that the ‘Production Readiness Checklist’ is completed and provided to them (SuperStream Contributions v3.0 Conformance Testing and Implementation Guide – Supporting Documents – Section 8). Funds may want to include this as a line item in their plans.
As the ATO will be co-ordinating testing cohorts, providing plans to the ATO will assist in its planning and preparation.
Plans are required to be sent to the ATO at SuperStreamStandards@ato.gov.au by 31 January 2026.
Key updates
The upgraded V3.0 includes major changes improving efficiency, security, and compliance. Key Features of the changes to V3.0 include:
- New Payment Options
- Includes the New Payments Platform (NPP) as an approved payment method.
- Funds must be able to receive and allocate payments via the NPP no later than 1 July 2026.
- Verification and Error Messaging
- Simplifies error messages
- Introduces new member verification messaging prior to contribution payments.
In addition to these changes, updates are being made to the Fund Validation Service (FVS) to support improved data integrity. These changes include:
- NPP details for contributions
- USI closure reasons
- Successor fund transfer information
Delivery timetable
The ATO is currently scheduled to deliver guidance on these improvements across 4 phases. While dates may change, the proposed timing is summarised below:
- Phase 1: New Payments Platform (NPP). The ability for funds to opt-in to use this payment channel has been available since 12 August 2025. Funds must be able to receive contributions via NPP no later than 1 July 2026.
- Phase 2: Error Management. Implementation is currently scheduled for May 2026. The updated approach will simplify error codes, making error messages easier to action.
- Phase 3: FVS. Implementation is currently scheduled for July 2026, providing employers with visibility of fund changes (e.g. resulting from closures and Successor Fund Transfers).
- Phase 4: MIG. The delivery date for MIG changes is to be confirmed. These changes will provide functionality for employers to verify fund account details and other information supporting contribution payments.
Testing cycles and other related guidance is provided in SuperStream Contributions V3 Conformance Testing Guide.
ATO Resources
The ATO has developed significant resources to support the superannuation industry, employers and the broader ecosystem to prepare for Payday Super, including communications toolkits and technical information and guidance.
Communications Toolkits
The ATO is developing generalised toolkits for use across the superannuation ecosystem to support stakeholder and audience communications and drive awareness of, and support readiness for, Payday Super.
These toolkits include ATO pre-approved external communication key messages and resources, designed to provide consistent messaging. The ATO has requested that if bespoke changes or alterations are being made, approval by the ATO prior to publishing is required.
The first of these toolkits was published in December 2025. This first toolkit covers the period from 1 November 2025 to 28 February 2026, which the ATO has designated as the ‘Get Ready’ Phase.
SuperStream Contributions v3.0
The ATO has developed significant resources to support funds and their service providers in the implementation of the SuperStream Contribution V3.0 changes.
The ATO has a specific section on its website dedicated to SuperStream. This includes schedules and guidance notes supporting consistent application across the transaction system.
- Technical information: Contribution standard v3.0 | ATO Software Developers
- Data and Payments Standards Guidance: Data & Payment Standards Guidance | ATO Software Developers
Payday Super Access Panel
Payday Super for Super Funds
Overview
Payday Super for Super Funds
Overview
An overview of the Payday Super legislation and its implications for superannuation funds, including key changes, timelines, and compliance requirements.
ATO, SuperStream and Payday Super
ATO, SuperStream and Payday Super
Details on the upcoming SuperStream Contribution Standard v3.0 updates, designed to support Payday Super through faster, more accurate processing and improved data alignment.
Implications for Trustees
Members Only
Implications for Trustees
Members Only
A summary of the operational, governance, and member and employer engagement implications of Payday Super and SuperStream, with considerations for Trustees on preparing for the transition.
Implications for Stakeholder Relationships
Implications for Stakeholder Relationships
A look at how Payday Super affects key stakeholders across the super ecosystem and considerations for coordinated engagement. Member only content.
Operating & Governance Model Considerations
Members Only
Operating & Governance Model Considerations
Members Only
A framework to help funds and trustees assess operating and governance model impacts of Payday Super reforms and SuperStream updates. Member only content.
Frequently Asked Questions
Frequently Asked Questions
Frequently asked questions about Payday Super reforms and SuperStream updates, updated regularly to support fund and stakeholder readiness.
Key Terminology
Reference Guide
Key Terminology
Reference Guide
Definitions of key terms and abbreviations used in Payday Super and SuperStream to support fund and stakeholder understanding.
Timeline
Important Dates
Timeline
Important Dates
A chronological overview of key milestones leading up to the implementation of Payday Super reforms and SuperStream updates.