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20 Mar 14 More on the requirement on SMSFs to receive super contributions from 1 July 2014 electronically:

In 2014 TAXVINE No 4 (28 February 2014), Member 14 asked, in relation to the new electronic requirements for super contributions, what is the point of giving employers with 19 or fewer employees until 1 July 2015 to MAKE contributions electronically, when the employees’ funds have to RECEIVE the contributions electronically from1 July 2014. Member 14 now responds to the ATO's response published in last week's TAXVINE - see 2014 TAXVINE No 6 (14 March 2014):

"My query was this requirement: 'All super funds, including SMSFs, must receive [superannuation] contributions in the new standard from 1 July 2014'.

The ATO response says: 'Small employers with 19 or fewer employers are not required to start using the SuperStream standard to send contributions until 1 July 2015. However, some small employers may choose to do so sooner.'

How is that a response? – If I’m an SMSF, I couldn’t care less what the employer chooses to do.

Presumably in three months time, if the employer sends contributions as a cheque or in any way other than in accordance with the new standard, I would simply return all those contributions and say – sorry can’t accept them."