Super Reforms & Data Standard update Software Developers Payroll Seminar

1. Super Reforms & Data Standard updateSoftware Developers Payroll Seminar Contributions Conformance Testing Guide • Presented by: • Graham Dawson • Data Standards and e-Commerce Program • Australian Taxation Office • June 2014

2. Contributions Conformance Testing Guide

3. Contributions Conformance Testing Guide

4. Contributions testing, certification and induction SYSTEM DEVELOPMENT AND TESTING Multiple entities, multiple possible solutions

5. Contributions solution scenarios – Example The employer uses commercial payroll software to extract the payroll data, an external service provider is used to transform the data and deliver the XBRL message to a contracted gateway service provider who passes the ebMS message to the fund’s gateway service provider. Employer Domain Fund Domain Employer Fund 6 7 11 1 Gateway Gateway 10 Registry system Payroll software 2 8 Service provider Payroll Bureau 3 9 4 Fund Administrator Service provider Clearing house 12 13 SMSF Service Provider SMSF 5 Message unpacking and processing Message receipt and delivery Payroll data transformation XBRL packaging Message transmission ebMS wrapping Payroll data extraction

6. Contributions testing, certification and induction • SYSTEM DEVELOPMENT AND TESTING Multiple entities, multiple possible solutions • 1. Employer bridging solutions (alternate file format) 1a. Bridging solution (alternate file format) - Employer direct to fund interface (no ebMS messaging) 1b. Bridging solution (alternate file format) with pass through - Employer direct to fund interface (some ebMS messaging) • (See section 6.1.1.1 for a description of the conditions that must be met for a bridging solution.) • 2. Employer with standalone solution including messaging to receiving gateway to fund 2a. Employer with standalone solution - Payroll (extract, construct XBRL, add ebMS wrapper) to (receiving) gateway to fund

7. Contributions testing, certification and induction • SYSTEM DEVELOPMENT AND TESTING Multiple entities, multiple possible solutions • 3. Employer with own payroll system or using payroll bureau 3a1. Employer with own payroll - Payroll (extract, construct XBRL) to gateway (add ebMS wrapper) to gateway to fund 3a2. Employer using payroll bureau - Payroll (extract, construct XBRL) to gateway (add ebMS wrapper) to gateway to fund 3b1. Employer with own payroll - Payroll (extract) to service provider (construct XBRL) to gateway (ebMS) to gateway to fund 3b2. Employer using payroll bureau - Payroll (extract) to service provider (construct XBRL) to gateway (ebMS) to gateway to fund 3b3. Employer with own payroll - Payroll (extract) to integrated service provider solution (construct XBRL and (ebMS) gateway) to gateway to fund 3c1. Employer with own payroll - Payroll (extract) to clearing house (construct XBRL) to gateway (ebMS) to gateway to fund 3c2. Employer using payroll bureau - Payroll (extract) to clearing house (construct XBRL) to gateway (ebMS) to gateway to fund 3c3. Employer with own payroll - Payroll (extract) to integrated clearing house solution (construct XBRL and (ebMS) gateway) to gateway to fund

8. Contributions testing, certification and induction • SYSTEM DEVELOPMENT AND TESTING Multiple entities, multiple possible solutions • 4. Employer with commercial payroll software 4a1. Employer with standalone commercial payroll software including messaging- Payroll (extract, construct XBRL, add ebMS wrapper) to (receiving) gateway to fund 4a2. Employer with commercial payroll software - Payroll (extract, construct XBRL) to gateway (add ebMS wrapper) to gateway to fund 4b1. Employer with commercial payroll software - Payroll (extract) to service provider (construct XBRL) to gateway (ebMS) to gateway to fund 4b2. Employer with commercial payroll software - Payroll (extract) to integrated service provider solution (construct XBRL and (ebMS) gateway) to gateway to fund 4c1. Employer with commercial payroll software - Payroll (extract) to clearing house (process, construct XBRL) to gateway (ebMS) to gateway to fund 4c2. Employer with commercial payroll software - Payroll (extract) to integrated clearing house solution (construct XBRL and (ebMS) gateway) to gateway to fund

9. Contributions testing, certification and induction • SYSTEM DEVELOPMENT AND TESTING Multiple entities, multiple possible solutions • 5. Fund with own registry solution • 5a. Fund with integrated gateway and registry solution - Gateway (deconstruct XBRL, extract data, pass to fund • 5b. Fund with integrated service provider and registry solution - Gateway to service provider (deconstruct XBRL, extract data, pass to fund) • 5c. Fund with fund administrator integrated service and registry solution - Gateway to fund administrator (deconstruct XBRL, extract data, pass to fund) • 6. Fund with commercial registry solution • 6a. Fund with commercial registry solution - Gateway to commercial registry solution (deconstruct XBRL, extract data, pass to fund) • 7. SMSF with integrated gateway and SMSF service or SMSF service provider • 7a. SMSF with integrated gateway and SMSF service - Gateway with integrated SMSF service (receive message, deconstruct XBRL, extract data, pass to SMSF) • 7b. SMSF with SMSF service provider - Gateway to SMSF service provider (deconstruct XBRL, extract data, pass to SMSF) 5.

10. Contributions testing, certification and induction • SYSTEM DEVELOPMENT AND TESTING • Multiple entities, multiple possible solutions • 3RD PARTY CERTIFICATION TESTING • Role/solution based testing against a standard test harness • PEER TO PEER PRE-INDUCTION TESTING • End to end, partner based testing of solutions

11. 2a. Employer with standalone solution - Payroll (extract, construct XBRL, add ebMS wrapper) to (receiving) gateway to fund Fund Domain Employer Domain Employer Fund 6 7 11 1 Gateway Gateway Certification required 10 Registry system Payroll software Integrated ebMS Integrated XBRL 2 8 Service provider Payroll Bureau 3 9 4 Fund Administrator Service provider Clearing house 12 13 SMSF Service Provider SMSF 5 Message unpacking and processing Message receipt and delivery Payroll data transformation XBRL packaging Message transmission ebMS wrapping Payroll data extraction

12. Contributions solution scenarios – 3rd party certification scenarios Scenario 3b. The employer uses own payroll software to extract the payroll data, an external service provider is used to transform the data and deliver the XBRL message to a contracted gateway service provider who passes the ebMS message to the fund’s gateway service provider. Employer Domain Fund Domain Certification required Certification required Employer Fund 6 7 11 1 Gateway Gateway Certification required 10 Registry system Payroll software Certification required 2 8 Service provider Payroll Bureau 3 9 4 Fund Administrator Service provider Clearing house 12 13 SMSF Service Provider SMSF 5 Message unpacking and processing Message receipt and delivery Payroll data transformation XBRL packaging Message transmission ebMS wrapping Payroll data extraction

13. Contributions solution scenarios – Testing scenarios The employer uses commercial payroll software to extract the payroll data, an external service provider is used to transform the data and deliver the XBRL message to a contracted gateway service provider who passes the ebMS message to the fund’s gateway service provider. Employer Domain Fund Domain Testing required Employer Fund Testing required 6 7 11 1 Gateway Gateway 10 Testing required Registry system Payroll software Testing required 2 8 Service provider Payroll Bureau 3 9 4 Fund Administrator Service provider Clearing house 12 13 SMSF Service Provider SMSF 5 Message unpacking and processing Message receipt and delivery Payroll data transformation XBRL packaging Message transmission ebMS wrapping Payroll data extraction

14. Contributions certification overview 1 2 3 Superstream network Entry requirement: Induction certification completed Outcome: Able to transact in SuperStream network. Third party certification Entry requirement: a) Software package or service designed for SuperStream standard b) Registration with 3rd party certification service Method: 3rd party certification testing Outcome: a) Solution type and implementation is 3rd party certified b) Certified as compliant with specific version of SuperStream standard. Induction certification Entry requirement: a) 3rd party certification b) Peer to peer and solution partner pre-production testing Method: Induction process message exchange in production Outcome: a) Cross-certification with peers in production. b) Certified as compliant with specific version of SuperStream standard. 2a 2b FVS Entry requirement: a) Superannuation fund Method: Trustee notification to ATO Outcome: FVS records certification status. Product register Entry requirement: a) Software package or service solution designed for SuperStream standard Method: Product owner update Outcome: Register records certification status

15. Contributions Certification Status (FVS) FVS Status Values The field values will be the following: • NIL has not achieved certification for rollovers or contributions • ROLL1.0-X    cross certified to send and receive rollovers, not certified for contributions • CONT1.0-B not certified for rollovers, 3rdparty certified to receive contributions • CONT1.0-A not certified for rollovers, 3rdparty certified to receive contributions and send responses • CONT1.0-X not certified for rollovers, cross certified to receive contributions and send responses • ROLL1.0-X CONT1.0-B cross certified to send and receive rollovers 3rd party certified to receive contributions • ROLL1.0-X CONT1.0-A cross certified to send and receive rollovers 3rdparty certified to receive contributions and send responses • ROLL1.0-X CONT1.0-X cross certified to send and receive rollovers cross certified to receive contributions and send responses The transition sequence will be: B, A, X for contributions Business rules • Will replace value on upgrade (i.e. 1.0, 2.0, 3.0) • Will only publish with major version of the regulations • Field must have a value, which may be NIL, or a combination of one rollover and/or one contribution value N.B. Property name “ElectronicErrorMessaging”. If present, regardless of value, this property indicates the sender is capable of handling the receipt of Member Registration Outcome Response messages or Contributions Transaction Error Response messages.

16. Contributions testing, certification and induction TEST CASE SUMMARY - Registrations • No contribution transaction error response (CTER) messages will be involved in the initial induction process. • No member registration outcome (MROR) (success) responses or member registration outcome (MROR) error responses will be involved in the initial induction process.

17. Contributions testing, certification and induction TEST CASE SUMMARY - Contributions

18. Contributions testing, certification and induction TEST CASE SUMMARY – Registrations and Contributions Combined

19. Contributions testing, certification and induction TEST CASE SUMMARY – Contributions and Combined

20. Contributions test case overview

21. Contributions test case overview

22. Contributions test case overview

23. Questions?