The deadline to be on board with SuperStream was 30 June 2016. However, the ATO has announced that it will provide compliance flexibility to small businesses that are not yet SuperStream ready until 28 October 2016.
This means they will not be taking compliance action against small businesses that missed the 30 June deadline.
The ATO Small Business Superannuation Clearing House (SBSCH) is a free solution to comply with SuperStream. It is a consistent, simple way to send super payments electronically in a standard format, saving time and money.
Businesses with an annual aggregated turnover of $2 million or less, and 19 or fewer employees can use the clearing house.