ATO EPF MIG V1.0

SPECIFICATION SOFTWARE 17/06/2013 Unclassified PRODUCERS FORMAT AUDIENCE DATE CLASSIFICATION

Electronic Portability Form

Message Implementation Guide

Date: 41455.88

Production Release – suitable for use

This document and its attachments are Unclassified For further information or questions, contact the SBR Service Desk at [email protected] or call 1300 488 231. ELECTRONIC PORTABILITY FORM Message Implementation Guide

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VERSION CONTROL

Version Release date Description of changes

1.0 41455.88 Draft for consultation – external industry consultation

1.0 17/06/2013 Production release – suitable for use The changes from version 0.1 are:

1. The inclusion of an RSA provider as an authorised entity who will receive EPF forms has been updated in this MIG.

2. Section 4.1: The message sender context, entity identifier instruction / rule has been updated to state that this identifier will always be set to the ATO’s ABN (update incorporated as a result of ASP feedback).

3. Section 5.4.1 The ‘AddressDetails.Usage.Code’ in the member rollover transaction data context table has been updated from “POS” to “RES”.

4. The typed dimension containers updated to typed elements for each context specification, the message sender context instruction has been updated and there has been an additional message sender context added to the sample XBRL instance for the EPF message. 5. The SuperannuationFundDetails.MemberClient.Identifier (Seq no 8) in the Member Rollover Transaction Details – data content table has been updated from ‘optional’ to ‘Mandatory’.

ENDORSEMENT

APPROVAL Chief Solutions Architect Standard Business Reporting

Michael Ferris Project Manager Strategic Web Services Australian Taxation Office

Copyright © Commonwealth of Australia 2013 (see exceptions below). This work is copyright. Use of this Information and Material is subject to the terms and conditions in the "SBR Disclaimer and Conditions of Use" which is available at http://www.sbr.gov.au. You must ensure that you comply with those terms and conditions. In particular, those terms and conditions include disclaimers and limitations on the liability of the Commonwealth and an indemnity from you to the Commonwealth and its personnel, the SBR Agencies and their personnel. You must include this copyright notice in all copies of this Information and Material which you create. If you modify, adapt or prepare derivative works of the Information and Material, the notice must still be included but you must add your own copyright statement to your modification, adaptation or derivative work which makes clear the nature of your modification, adaptation or derivative work and you must include an acknowledgement that the adaptation, modification or derivative work is based on Commonwealth or SBR Agency owned Information and Material. Copyright in SBR Agency specific aspects of the SBR Reporting Taxonomy is owned by the relevant SBR Agency.

Table of contents 1 Introduction 5 1.1 Purpose 5 1.2 Audience and Scope 5 1.3 References 5 1.4 Change Management 6 2 Business Overview 7 3 Message Overview 9 3.1 EPF Message Location 9 3.2 Standard Business Document Message (SBDM) 9 3.3 Reporting Taxonomy 9 3.4 ERROR HANDLING 9 4 XBRL Context Specifications 10 4.1 Context specification – message sender 10 4.2 Context specification – message receiver 11 4.3 Context specification – member rollover transaction 12 4.4 TFN usage within context 14 4.5 Unique superannuation identifiers within context 14 5 Initiate rollover request message specification 15 5.1 XBRL context specifications 15 5.2 Message content tables 16 5.2.1 Message sender details 16 5.3 Message receiver details 18 5.3.1 Initiate Rollover Request – Message Receiver Data Content Table 18 5.4 Member rollover transaction details 18 5.4.1 Initiate Rollover Request – Member Data Content Table 18 Appendix A – The Message Content Table Explained 21 Appendix B – Additional Business Rules 23 Appendix C – Logical Message Structure 24 Appendix D – SBDH Request Elements 26 APPENDIX E – XBRL INSTANCE DOCUMENTS 30

Terminology The key words “MUST”, “MUST NOT”, “REQUIRED”, “SHALL”, “SHALL NOT”, “SHOULD”, “SHOULD NOT”, “RECOMMENDED”, “MAY”, and “OPTIONAL” in this document are to be interpreted as described in RFC 2119 http://www.ietf.org/rfc/rfc2119.txt. The use of the word “Mandatory” is to be read as “MUST”.

1 INTRODUCTION

1.2 PURPOSE

The purpose of this Message Implementation Guide (MIG) is to assist software developers, in the implementation of the Australian Taxation Office’s (ATO’s) outbound Electronic Portability Form (EPF).

The EPF is an outbound message sent by the ATO to a superannuation fund, a retirement savings account (RSA) provider or an intermediary acting on behalf of a fund or a RSA provider, to notify the entity of a member’s election to rollover their whole superannuation benefit balance to another superannuation fund or RSA provider.

For the purposes of this document, a reference to a superannuation fund also is a reference to a RSA provider.

The implementation of the ATO’s EPF will simplify whole account balance rollovers for both members and superannuation funds and will ensure that superannuation rollovers comply with the new Superannuation Data and Payment Standard. Further information relating to this standard can be located at the References section (1.3) of this MIG.

1.2 AUDIENCE AND SCOPE

This document contains the message specifications and supporting documentation required to allow for the consumption of the ATO’s outbound EPF message.

All supporting documentation for this MIG is outlined in the references section (1.3). It is assumed that the consumer of this MIG is familiar with this documentation prior to the implementation of the EPF.

1.2 REFERENCES

Ref Document Link Document description The Superannuation Data and Reference document detailing the Payment Standard and associated Superannuation Data and Payment Standard Schedules at which includes the various http://www.ato.gov.au/superfunds/content.as messages/interactions. px? doc=/content/00335171.htm&pc=001/149/032/ 002/005&mnu=0&mfp=&st=&cy=

The Superannuation Data and The EPF Message uses the Initiate Rollover Payment Standard XBRL Reporting Request message which is part of the Taxonomies can be accessed and Superannuation Data and Payment Standard downloaded via the YETI Taxonomy XBRL Taxonomy. Viewer at https://www.taxonomy- collaboration.sbr.gov.au/yeti/resources/yeti- gwt/Yeti.jsp The SBR Taxonomy Architecture Reference document that describes the document can be downloaded at structure of the SBR taxonomy, its naming http://www.sbr.gov.au/software- conventions, release management and change VERSION1.0 UNCLASSIFIED PAGE 6 OF 31 ELECTRONIC PORTABILITY FORM Message Implementation Guide

developers/developer-tools/re-usable- control, and how each business interaction fits components within the architecture.

1.2 CHANGE MANAGEMENT

If a material change is required to this MIG, the document will be re-released

2 BUSINESS OVERVIEW

Explanatory notes:

Superannuation fund The individual for whose benefit the money is being held and rolled over. member

RSA holder An individual who holds a retirement savings account (RSA) with an RSA provider and who makes contributions, or on whose behalf contributions are made to the RSA.

Superannuation fund With respect to rollovers the two superannuation funds are referred to in this document as: Transferring superannuation fund – the superannuation fund that originally holds the member’s interest and is paying an amount from that interest to another superannuation fund Receiving superannuation fund – the superannuation fund that is to receive the payment from the transferring superannuation fund and allocate the amount to the member’s interest in the receiving superannuation fund.

RSA provider A financial institution that offers RSAs. For the purpose of EPF, an RSA provider may also be a transferring fund i.e. the entity the EPF form will be transmitted to.

The ATO Outbound EPF will provide complying superannuation funds and RSA providers with a message notifying the entity that a member has elected to transfer their whole superannuation account balance from one superannuation fund to another. A member may also elect to have their whole balance transferred to their own Self Managed Super Fund (SMSF).

It is the responsibility of the transferring entity to rollover the member’s whole balance to the receiving entity.

For EPF, the transferring superannuation fund is the fund who will receive the outbound message from the ATO.

Rollover business interaction Figure 1 illustrates the business stakeholders and the message exchanges required to perform the member rollover business interaction. This is a holistic view which combines many possible rollover business scenarios.

Figure 2 illustrates the business stakeholders and the message exchanges required to perform the initiate rollover request only. The Initiate Rollover Request interaction utilises the EPF.

Figure 1 - Rollover Business Interaction

Figure 2 – Electronic Portability Form Interaction

2 MESSAGE OVERVIEW

1.2 EPF MESSAGE LOCATION

Superannuation funds will be able to download EPF messages from the ATO Business Portal.

1.2 STANDARD BUSINESS DOCUMENT MESSAGE (SBDM)

The EPF XBRL message will be contained within an SBDM envelope. For the element details and values used in the Standard Business Document Header (SBDH) component of the SBDM, please see Appendix D.

1.2 REPORTING TAXONOMY

The report version for EPF is sprrol.0001.initiaterollover.request.02.00. For further information regarding this report version, please see the Reference section (1.3) of this document.

To view message specifications for each rollover interaction, using the sprrol.0001.initiaterollover.request.02.00, please refer to the Data Payment and Standards Rollover MIG. This MIG can also be accessed by following the link to the Data Payment and Standards in the References section (1.3) of this document.

1.2 ERROR HANDLING

If a superannuation fund experiences errors with the message content returned in the XBRL message for EPF, the fund is required to contact the transferring member direct. Where a superannuation fund experiences issues with regards to the downloading and subsequent consumption of an XBRL message for EPF, the superannuation fund should contact the ATO direct on [email protected] for assistance with the resolution.

3 XBRL CONTEXT SPECIFICATIONS

The following sections define the context specifications that will be used within this MIG. The context types are allocated to the individual data elements within the message specifications below.

1.2 CONTEXT SPECIFICATION – MESSAGE SENDER

(a) The message sender is the organisational entity that sends the specific rollover message. For EPF, the message sender will always be the Australian Taxation Office. (b) The message sender context SHALL conform with the specifications in the Message Sender Context Specification Table.

Message Sender Context Specification Table Context Data Requirement Instructions/Rules Concept Context Identifier Mandatory This is a unique identifier used to link the data element to a defined XBRL context.

Entity Identifier Mandatory This field will always be set to the ATO’s ABN.

Entity Identifier Scheme Mandatory This field SHALL be set to http://www.abr.gov.au/abn

Entity Segment Mandatory Explicit member dimension ReportPartyType (“ReportPartyTypeDimension”) must be set to “MessageSender”.

Period Date - Start Date 1. This is a mandatory item within the XBRL specification so it must be populated with a date. The date will be set to the date the Mandatory superannuation fund has requested the message, thus the date will always be set to the current date. Period Date - End Date

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1.2 CONTEXT SPECIFICATION – MESSAGE RECEIVER

(a) The message receiver is the organisational entity that receives the specific rollover message for processing. (b) The message receiver context MUST conform with the specifications in the Message Receiver Context Specification Table.

Message Receiver Context Specification Table Context Data Requirement Instructions/Rules Concept Context Identifier Mandatory This is a unique identifier used to link the data element to a defined XBRL context.

Entity Identifier Mandatory This field shall be set to the ABN of the party that will receive this document.

Entity Identifier Scheme Mandatory This field must be set to http://www.abr.gov.au/abn

Entity Segment Mandatory Explicit member dimension ReportPartyType (“ReportPartyTypeDimension”) must be set to “MessageReceiver”.

Period Date - Start Date 1. This is a mandatory item within the XBRL specification so it must be populated with a date and this MIG suggests setting both start Mandatory and end date to the current date. The actual value will not be tested only whether it is present. Period Date - End Date

1.2 CONTEXT SPECIFICATION – MEMBER ROLLOVER TRANSACTION

(a) This context is used to identify data elements relating to a member rollover transaction. (b) The member rollover transaction context MUST conform with the specifications in the Member Rollover Transaction Context Specification Table.

Member Rollover Transaction Context Specification Table Context Data Requirement Instructions/Rules Concept Context Identifier Mandatory This is a unique identifier used to link the data element to a defined XBRL context.

Entity Identifier Mandatory If the Superannuation Fund Member Tax File Number (TFN) is known then the TFN MUST be populated into the Entity Identifier and SHOULD be a valid TFN registered with the ATO. See section for details on using the TFN as the Entity Identifier.

1. If the Member has chosen not to disclose their TFN to the Transferring or Receiving fund then the Entity Identifier MUST be set to an identifier which will uniquely identify the Superannuation Fund Member within the instance document. This identifier is to be a unique value determined by the party producing the message. 2. The identifier MUST uniquely identify the Superannuation Fund Member within the instance document. It may be possible for the same identifier to appear in multiple context declarations (i.e. multiple context cardinality). This test is to determine that the same identifier is not being used for different individuals within the instance document. To determine this, when an instance document contains multiple instances of the same identifier, the demographic details should be compared to ensure they are referencing the same individual.

Entity Identifier Scheme Mandatory 1. If the Entity Identifier is a TFN then this field SHALL be set to http://www.ato.gov.au/tfn 2. If the Entity Identifier is a unique identifier provided by the party producing the message then this field SHALL be set to http://www.sbr.gov.au/id NOTE: this value will determine the type of identifier used within the Entity Identifier hence it is critical that the correct Entity Identifier Scheme is provided. If the scheme is set to http:// www.sbr.gov.au/id, this will indicate that the superannuation fund member has not provided their TFN or the entity responsible for the message does not know their TFN. If the scheme is set to http://www.sbr.gov.au/id by mistake and the TFN was supplied then the TFN SHOULD be treated as not being supplied.

Entity Segment Mandatory Explicit member dimension ReportPartyType (“ReportPartyTypeDimension”) must be set to “SuperFundMember”.

Mandatory Typed Dimension = “TransferringSuperFundAllocatedMemberIDDimension” with a simple container = “SuperannuationFundDetails.MemberClient.Identifier” set to the Member ID allocated by the Transferring Fund to the member within the rollover.

Context Data Requirement Instructions/Rules Concept 1. Member ID must be known to the Transferring Fund.

Mandatory Typed Dimension = “TransferringSuperFundABNDimension” with a simple container = “Identifiers.AustralianBusinessNumber.Identifier” set to the ABN of the superannuation fund who is the Transferor of the rollover.

Optional Typed Dimension = “TransferringSuperannuationFundUniqueSuperannuationtIdentifierDimension” with simple container = “SuperannuationFundDetails.UniqueSuperannuationIdentifier.Identifier” must be set to the unique superannuation identifier of the superannuation product from which the rollover has been sourced, specified in this MIG (refer to Section ). This dimension MAY be provided if the Transferring Fund has one or more unique superannuation identifiers. Note - If the Fund does not have unique superannuation identifiers, then this dimension MUST NOT be provided within the context declaration.

1. Must be a valid unique superannuation identifier within the Transferring Fund.

Mandatory Typed Dimension = “ReceivingSuperFundABNDimension” with a simple container = “Identifiers.AustralianBusinessNumber.Identifier” set to the ABN of the superannuation fund who is the Receiver of the rollover.

Optional Typed Dimension = “ReceivingSuperannuationFundUniqueSuperannuationIdentifierDimension” with simple container = “SuperannuationFundDetails.UniqueSuperannuationIdentifier.Identifier” must be set to the unique superannuation identifier allocated to the Receiving Superannuation Product specified in this MIG (refer to Section ). This dimension MAY be provided if the Receiving Fund has one or more unique superannuation identifiers. Note - If the Fund does not have unique superannuation identifiers, then this dimension MUST NOT be provided within the context declaration.

1. Must be a valid unique superannuation identifier within the Receiving Fund.

Period Date - Start Date 1. This is a mandatory item within the XBRL specification so it must be populated with a date and this MIG suggests setting both start and end Mandatory date to the current date. The actual value will not be tested only whether it is present. Period Date - End Date

1.2 TFN USAGE WITHIN CONTEXT

(a) If a superannuation fund member has elected not to supply their TFN, the data element, Identifiers.TaxFileNumberNotProvided.Indicator or the TFN cannot be validated. The Identifiers.TaxFileNumberNotProvided.Indicator MUST be set to TRUE which formally informs the superannuation fund that the superannuation fund member has chosen not to supply their TFN. (b) If the superannuation fund member has supplied their TFN then the data element, Identifiers.TaxFileNumberNotProvided.Indicator, MUST be set to FALSE.

1.2 UNIQUE SUPERANNUATION IDENTIFIERS WITHIN CONTEXT

(a) If there is an obligation imposed on an entity to use a unique superannuation identifier, one of the following two conventions MUST be followed to generate the unique superannuation identifier: 1. the entity’s ABN followed by three (3) numerals 2. another kind of unique identifier approved in writing by the Commissioner of Taxation. (b) A superannuation fund may use either method to identify their individual products.

4 INITIATE ROLLOVER REQUEST MESSAGE SPECIFICATION

Explanatory notes: . The following sections describe the contextualisation and the data elements required to be supplied within the XBRL instance document.

1.2 XBRL CONTEXT SPECIFICATIONS

(a) The contextualisation required for the Initiate Rollover Request message MUST conform with the specifications in the Initiate Rollover Request Context Table. (b) The Context Specification section (see section 4 of this document) contains the development requirements of each context identified within the Context Specification column.

Initiate Rollover Request Context Table

Context spec Instructions / Rules

Message Sender 1. Mandatory and MUST only be one context declaration.

Message Receiver 1. Mandatory and MUST only be one context declaration.

Member Rollover 1. Mandatory and MUST have at least 1 context declaration but Transaction MAY have many.

1.2 MESSAGE CONTENT TABLES

Explanatory Notes: . The Message Content Tables set out the data elements which are to be supplied within the Initiate Rollover Request message. . The data elements have been grouped by context definitions.

4.1 Message sender details

(a) The message sender data content of an Initiate Rollover Request message MUST conform with the specifications in the Initiate Rollover Request – Message Sender Data Content Table. Initiate Rollover Request – Message Sender Data Content Table

Context – Message Sender

Seq no. XBRL fact Instructions / Rules

1. Mandatory. 1. OrganisationName1.02.00 (Tuple) 2. Will be only one occurrence of.

1. Mandatory. 1.1. OrganisationNameDetails.OrganisationalNameType.Code 2. Will be set to “MN”.

1.2. OrganisationNameDetails.OrganisationalName.Text 1. Will always be the AUSTRALIAN TAXATION OFFICE

1. Mandatory. 2. PersonStructuredName1.02.00 (Tuple) 2. Will be only one occurrence of.

2.1. PersonNameDetails.FamilyName.Text 1. Mandatory.

2.2. PersonNameDetails.GivenName.Text 1. Mandatory.

Context – Message Sender

2.3. PersonNameDetails.OtherGivenName.Text 1. Not required for EPF.

2.4. PersonNameDetails.Position.Text 1. Not required for EPF.

1. Mandatory. 3. ElectronicContactElectronicMail1.02.00 (Tuple) 2. Will be only one occurrence.

1. Mandatory. 3.1. ElectronicContact.ElectronicMail.Usage.Code 2. Will be set to “03” for Contact.

1. Mandatory 3.2. ElectronicContact.ElectronicMail.Address.Text 2. Will be [email protected]

1. Mandatory. 4. ElectronicContactTelephone1.02.00 (Tuple) 2. Will be only one occurrence.

1. Mandatory. 4.1. ElectronicContact.Telephone.Usage.Code 2. Will be set to “03” for Contact.

1. Mandatory. 4.2. ElectronicContact.Telephone.ServiceLine.Code 2. Will always be set to “02” for landline or fixed line

4.3. ElectronicContact.Telephone.Area.Code 1. Optional.

1. Mandatory. 4.4. ElectronicContact.Telephone.Minimal.Number 2. Will be 131 020

1.2 MESSAGE RECEIVER DETAILS

(a) The message receiver data content of an Initiate Rollover Request message MUST conform with the specifications in the Initiate Rollover Request – Message Receiver Data Content Table.

4.1 Initiate Rollover Request – Message Receiver Data Content Table

Context – Message Receiver

1. Mandatory. 1. OrganisationName1.02.00 (Tuple) 2. Must only have one occurrence of.

1. Mandatory. 1.1. OrganisationNameDetails.OrganisationalNameType.Code 2. Must be set to “MN”.

1.2. OrganisationNameDetails.OrganisationalName.Text 1. Mandatory.

1.2 MEMBER ROLLOVER TRANSACTION DETAILS

(a) The member rollover transaction data content of an Initiate Rollover Request message MUST conform with the specifications in the Initiate Rollover Request – Member Rollover Transaction Data Content Table.

4.1 Initiate Rollover Request – Member Data Content Table

Context – Member

Seq No. XBRL Fact Instructions / Rules 1. Mandatory. 1. PersonStructuredName1.02.00 (Tuple) 2. Must only have one occurrence.

Context – Member

Seq No. XBRL Fact Instructions / Rules 1. Mandatory. 1.1. PersonNameDetails.FamilyName.Text See Appendix B for additional business rules associated with this data element. 1. Mandatory. 1.2. PersonNameDetails.GivenName.Text See Appendix B for additional business rules associated with this data element.

1.3. PersonNameDetails.OtherGivenName.Text 1. Optional.

1. SBR Common Module Element which is not relevant to this message. It is not 1.4. PersonNameDetails.Position.Text required and will be ignored if provided.

2. PersonDemographicDetails.Sex.Code 1. Mandatory.

3. PersonDemographicDetails.Birth.Date 1. Mandatory.

1. Mandatory. 4. AddressDetails3.02.01 (Tuple) 2. Must only have one occurrence. 1. Mandatory. 4.1. AddressDetails.Usage.Code 2. Must be set to “RES”.

4.2. AddressDetails.Line1.Text 1. Mandatory.

4.3. AddressDetails.Line2.Text 1. Optional.

4.6. AddressDetails.LocalityName.Text 1. Mandatory.

4.7. AddressDetails.Postcode.Text 1. Conditional – if AddressDetails.Country.Code is “au” then this is mandatory.

4.8. AddressDetails.StateOrTerritory.Code 1. Conditional – if AddressDetails.Country.Code is “au” then this is mandatory.

Context – Member

Seq No. XBRL Fact Instructions / Rules

4.9. AddressDetails.Country.Code 1. Mandatory.

1. Mandatory. 5. Identifiers.TaxFileNumberNotProvided.Indicator See 5.4.1.1 for business rules. 1. Mandatory 6. SuperannuationRollover.TransferWholeBalance.Indicator 2. Will be set to “true” (for EPF)

7. SuperannuationRollover.Requested.Amount 1. Will always be blank for EPF

1. Mandatory 8. SuperannuationFundDetails.MemberClient.Identifier 2. Will always be provided

5.4.1.1 TFN QUOTED INDICATOR

Explanatory Notes: . The primary intent of this data element is to enable the message initiator to clearly communicate the member’s intentions with supplying their TFN to the superannuation fund.

(a) If the superannuation fund member is providing their TFN to the fund then Identifiers.TaxFileNumberNotProvided.Indicator MUST be set to FALSE. (b) If the superannuation fund member has elected NOT to supply their TFN to the fund then Identifiers.TaxFileNumberNotProvided.Indicator MUST be set to TRUE.

APPENDIX A – THE MESSAGE CONTENT TABLE EXPLAINED

This section defines the table structure that must be used to define the context, structure, and rules of the data elements contained within the XBRL instance document – referred to as the message content table. There will be a message content table for each context within the message. The grouping of the data elements in accordance to the context aligns to how the data elements are built into the XBRL taxonomy and this consistent presentation will assist the software developer. The message content table uses the following rows and columns: Context Type (row at top of table) : This is the name of the XBRL Context Specification or Context Instance which has been defined early in the MIG document. Sequence Number: This is a sequential number used to indicate the expected order of the data elements within the instance document and to describe the structure of tuples. Data elements within a tuple are allocated a multilevel number to indicate the expected structure and order of the data elements contained within the tuple. If there are nested tuples then the sequence number goes to next numbering level. The following is an extract from a message content table which illustrates the sequence numbering and multi-levelling required to cater for tuples and nested tuples.

RP (MIG context label)

1. Organisation Details.State Government Agency.Indicator

2. PayrollTaxPaymentMechanism (Tuple 1..1)

2.1. Payment Mechanism.Payment Reference Number.Identifier

2.2. Payment Mechanism.Payment Method.Code

2.3. Payment Mechanism.Customer Reference.Number

2.4. DirectDebit (Tuple 0..n)

2.4.1. Payment Mechanism.Direct Debit Name.Text

2.4.2. Payment Mechanism.Direct Debit Account.Identifier

2.4.3. Preferences.Tax Payment Direct Debit Authorisation.Indicator

3. PayrollTaxPayment (Tuple 0..1)

3.1. Payment Record.Client Intended Payment.Date

4. Payroll Tax.Payable Tax Calculated.Amount

5. Payroll Tax.Taxable Calculated.Amount

XBRL Fact : This is the name of the data element to be reported. For example: Identifiers.AustralianBusinessNumber.Identifier

Instructions/Rules : This column describes all the instructions/rules applicable to the data element. Each rule needs to be given a sequential number which links the rule to its implementation and message code. Rules would include information such as optionality, presentation criteria and, if being used, the use of XML attributes such as IsVisible.

APPENDIX B – ADDITIONAL BUSINESS RULES

GIVEN AND FAMILY NAME It is possible that an individual may have only one name and, as the given and family names are mandatory within the data standard, the following convention MUST be used in order to purposely provide a single name. The name of the individual is to be placed into PersonNameDetails.FamilyName.Text, and PersonNameDetails.GivenName.Text MUST be populated with the value “NOT APPLICABLE” (note quotes not to be included). This will clearly indicate that the individual has a single name and that the provider of the instance document has not simply failed to provide the given name item.

APPENDIX C – LOGICAL MESSAGE STRUCTURE

The logical message structure for the Electronic Portability message is described in the below table.

Logical ReportLabel Definition (XBRL path) Seq Num 1* Sender ABN (ATO ABN) MessageSender:entity.identifier.abn 2* Receiver ABN (transferring ABN) MessageReceiver:entity.identifier.abn 3* Member TFN / ID SuperFundMember:entity.identifier.tfn or SuperFundMember:entity.identifier.id 4* Transferring Super Fund Allocated Member ID SuperFundMember:entity.segment.TransferringSuperFundAllocatedMemberIDDimension.Su perannuationFundDetails.MemberClient.Identifier 5* Transferring Super Fund ABN SuperFundMember:entity.segment.TransferringSuperFundABNDimension.Identifiers.Australi anBusinessNumber.Identifier 6* Receiving Super Fund ABN SuperFundMember:entity.segment.ReceivingSuperFundABNDimension.Identifiers.Australian BusinessNumber.Identifier 7* Transferring Superannuation Fund Unique SuperFundMember:entity.segment.TransferringSuperannuationFundUniqueSuperannuationI Superannuation Identifier dentifierDimension.SuperannuationFundDetails.UniqueSuperannuationIdentifier.Identifier 8* Receiving Superannuation Fund Unique SuperFundMember:entity.segment.ReceivingSuperannuationFundUniqueSuperannuationIde Superannuation Identifier ntifierDimension.SuperannuationFundDetails.UniqueSuperannuationIdentifier.Identifier 9 Organisation Name orgname1.02.00:OrganisationNameDetails 9.1 Organisation Name Details Organisational Name MessageSender:pyde.02.00:OrganisationNameDetails.OrganisationalNameType.Code Type Code 9.2 Organisation Name Details Organisational Name MessageSender:pyde.02.00:OrganisationNameDetails.OrganisationalName.Text Text 10 Person Structured Name prsnstrcnm1.02.00:PersonNameDetails 10.1 Person Name Details Family Name Text MessageSender:pyde.02.00:PersonNameDetails.FamilyName.Text 10.2 Person Name Details Given Name Text MessageSender:pyde.02.00:PersonNameDetails.GivenName.Text 10.3 Person Name Details Other Given Name Text MessageSender:pyde.02.00:PersonNameDetails.OtherGivenName.Text 10.4 Person Name Details Position Text MessageSender:pyde.02.00:PersonNameDetails.Position.Text 11 ElectronicContactElectronicMail email1.02.00:ElectronicContactElectronicMail 11.1 Electronic Contact Electronic Mail Usage Code MessageSender:pyde.02.00:ElectronicContact.ElectronicMail.Usage.Code 11.2 Electronic Contact Electronic Mail Address Text MessageSender:pyde.02.00:ElectronicContact.ElectronicMail.Address.Text 12 Electronic Contact Telephone phone1.02.00:ElectronicContactTelephone 12.1 Electronic Contact Telephone Usage Code MessageSender:pyde.02.00:ElectronicContact.Telephone.Usage.Code 12.2 Electronic Contact Telephone Service Line Code MessageSender:pyde.02.00:ElectronicContact.Telephone.ServiceLine.Code 12.3 Electronic Contact Telephone Area Code MessageSender:pyde.02.00:ElectronicContact.Telephone.Area.Code

Logical ReportLabel Definition (XBRL path) Seq Num 12.4 Electronic Contact Telephone Minimal Number MessageSender:pyde.02.00:ElectronicContact.Telephone.Minimal.Number 13 OrganisationName orgname1.02.00:OrganisationNameDetails 13.1 Organisation Name Details Organisational Name MessageReceiver:pyde.02.00:OrganisationNameDetails.OrganisationalNameType.Code Type Code 13.2 Organisation Name Details Organisational Name MessageReceiver:pyde.02.00:OrganisationNameDetails.OrganisationalName.Text Text 14 Person Structured Name prsnstrcnm1.02.00:PersonNameDetails 14.1 Person Name Details Family Name Text SuperFundMember:pyde.02.00:PersonNameDetails.FamilyName.Text 14.2 Person Name Details Given Name Text SuperFundMember:pyde.02.00:PersonNameDetails.GivenName.Text 14.3 Person Name Details Other Given Name Text SuperFundMember:pyde.02.00:PersonNameDetails.OtherGivenName.Text 14.4 Person Name Details Position Text SuperFundMember:pyde.02.00:PersonNameDetails.Position.Text 14.5 Person Demographic Details Sex Code SuperFundMember:pyde.02.00:PersonDemographicDetails.Sex.Code 14.6 Person Demographics Details Birth Date SuperFundMember:pyde.02.00:PersonDemographicDetails.Birth.Date 15 Address Details address3.02.01:AddressDetails 15.1 Address Details Usage Code SuperFundMember:pyde.02.01:AddressDetails.Usage.Code 15.2 Address Details Line 1 Text SuperFundMember:pyde.02.00:AddressDetails.Line1.Text 15.3 Address Details Line 2 Text SuperFundMember:pyde.02.00:AddressDetails.Line2.Text 15.4 Address Details Line 3 Text SuperFundMember:pyde.02.00:AddressDetails.Line3.Text 15.5 Address Details Line 4 Text SuperFundMember:pyde.02.00:AddressDetails.Line4.Text 15.6 Address Details LocalityName Text SuperFundMember:pyde.02.00:AddressDetails.LocalityName.Text 15.7 Address Details Postcode Text SuperFundMember:pyde.02.00:AddressDetails.Postcode.Text 15.8 Address Details State Or Territory Code SuperFundMember:pyde.02.00:AddressDetails.StateOrTerritory.Code 15.9 Address Details Country Code SuperFundMember:pyde.02.08:AddressDetails.Country.Code 16 Identifiers Tax File Number Not Provided Indicator SuperFundMember:pyid.02.05:Identifiers.TaxFileNumberNotProvided.Indicator 17 Superannuation Rollover Transfer Whole Balance SuperFundMember:emsup.02.08:SuperannuationRollover.TransferWholeBalance.Indicator Indicator 18 Superannuation Rollover Requested Amount SuperFundMember:emsup.02.08:SuperannuationRollover.Requested.Amount 19 Superannuation Fund Details Member Client SuperFundMember:emsup.02.03:SuperannuationFundDetails.MemberClient.Identifier Identifier

* These elements are components of the context definitions for the EPF.

APPENDIX D – SBDH REQUEST ELEMENTS

The following table describes the structure and values used in the SBDH.

Transaction Target Field Type Schema Mandatory Value Occurs Local StandardBusinessDocumentMessage StandardBusinessDocumentHeader StandardBusinessDocumentHeaderType 1-1 M StandardBusinessDocumentBody StandardBusinessDocumentBodyType 0-1 M StandardBusinessDocumentHeaderType Message.Type.Text xs:string 1-1 M Value must be ‘sprrol.0001.initiaterollover.re quest’ MessageTimeStamps MessageTimestampsType 1-1 O Sender PartyType - Sender 0-1 O Required Receiver PartyType - Receiver 0-1 O Required LodgementReceipt LodgementReceiptType 0-1 Not required SoftwareInformation SoftwareInformationType 0-1 O Required BusinessDocuments BusinessDocumentsType 0-1 M MessageEvent MessageEventType 0-1 Not required MessageTimestampsType MessageTimestamp MessageTimestampType 1-N O One or more timestamps for reponse (inserted on response) MessageTimestampType Message.Timestamp.Generation.Datetime xs:dateTime 1-1 O Value must be current timestamp Message.Timestamp.GenerationSource.Code xs:string 1-1 O Value must be: 'GovernmentAgency' PartyType - Sender IdentificationDetails.Identifier.Designation.Text xs:string 1-1 O Value must be 'ato.gov.au' IdentificationDetails Identifier Name.Text xs:string 1-1 O Value must be 'AgencyInternetDomainName' PartyType - Receiver

Transaction Target Field Type Schema Mandatory Value Occurs Local IdentificationDetails.Identifier.Designation.Text xs:string 1-1 O Value must be set to Receiver ABN (From Fund) IdentificationDetails Identifier Name.Text xs:string 1-1 O Value must be 'AustralianBusinessNumber' LodgementReceiptType Lodgement.Receipt.Identifier xs:string 0-1 Lodgement.Receipt.Datetime xs:dateTime 1-1 SoftwareInformationType OrganisationNameDetails.OrganisationalName.Text xs:string 1-1 O Value must be set to 'Australian Taxation Office' SoftwareInformation.ProductName.Text xs:string 1-1 O BDE - Electronic Portability SoftwareInformation.ProductVersion.Text xs:string 1-1 O Value must be set to BDE software version number BusinessDocumentsType BusinessDocument BusinessDocumentType 1-N M One business document for a request

BusinessDocumentType BusinessDocument.Sequence.Number xs:integer 1-1 M Value shall be 1 BusinessDocument.Creation.Datetime xs:dateTime 1-1 M Value must be set to current timestamp BusinessDocument.ValidationUniformResourceIdentifier.Text xs:string 1-1 M Value must be set to URI of business document BusinessDocument.BusinessGeneratedIdentifier.Text xs:string 0-1 M

BusinessDocument.GovernmentGeneratedIdentifier.Text xs:string 0-1 Value must be set to BDE BET number Attachments AttachmentsType 0-1 Value not Required AttachmentsType Attachment AttachmentType 1-1 AttachmentType Message.Attachment.Sequence.Number xs:integer 1-1 Message.Attachment.FileName.Text xs:string 0-1

Transaction Target Field Type Schema Mandatory Value Occurs Local Message.Attachment.Description.Text xs:string 0-1 MessageEventType Message.Event.MaximumSeverity.Code xs:string 1-1 MessageEventItems MessageEventItemsType 1-1 MessageEventItemsType MessageEventItem MessageEventItemType 1-N MessageEventItemType Message.Event.Item.Error.Code xs:string 1-1 Message.Event.Item.Severity.Code xs:string 1-1 ShortDescriptions MessageEventItemShortDescriptionsType 0-1 DetailedDescriptions MessageEventItemDetailedDescriptionsTyp 0-1 e Parameters MessageEventItemParametersType 0-1 Locations MessageEventItemLocationsType 0-1 MessageEventItemShortDescriptionsType Message.Event.Item.Short.Description xs:anyType 0-N MessageEventItemDetailedDescriptionsType Message.Event.Item.Detailed.Description xs:anyType 0-N MessageEventItemParametersType Message.Event.Item.Parameter xs:string 1-N MessageEventItemLocationsType Location MessageEventItemLocationType 1-N MessageEventItemLocationType BusinessDocument.Sequence.Number xs:integer 1-1 Message.Event.Item.Location.Path.Text xs:string 0-1 StandardBusinessDocumentBodyType BusinessDocumentInstances BusinessDocumentInstancesType 1-1 M AttachmentInstances AttachmentInstancesType 0-1 Value not Required BusinessDocumentInstancesType BusinessDocumentInstance BusinessDocumentInstanceType 1-N M BusinessDocumentInstanceType BusinessDocument.Sequence.Number xs:integer 1-1 M Value must be 1

Transaction Target Field Type Schema Mandatory Value Occurs Local BusinessDocument.Instance.Text xs:string 1-1 M InitiateRolloverRequest XBRL document AttachmentInstancesType AttachmentInstance AttachmentInstanceType 1-N AttachmentInstancesType Message.Attachment.Sequence.Number xs:integer 1-1 Message.Attachment.Instance.BinaryObject xmime:base64Binary 1-1 Message.Attachment.Instance.BinaryObject.contentType xs:string (Attribute) 1-1

APPENDIX E – XBRL INSTANCE DOCUMENTS

The following XBRL instance document has been included to enable the consumption of the EPF message from the ATO Online Portal.

Document Document description The XBRL instance document for the Electronic Portability message caters for each possible outbound message scenario. Scenarios include member accounts with one or more Unique Superannuation Product Identifiers. EPF XBRL Instance.xml *Please note, there are two sender contexts in this instance.

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