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MEMBER 14 writes in some confusion:

"Information from the ATO states that 'All super funds, including SMSFs, must receive [superannuation] contributions in the new standard from 1 July 2014". However, the ATO also states that 'All small employers (with less than 20 employees) must use the standard for sending contributions from 1 July 2015, subject to further consultation'.

So, if SMSFs must receive contributions under the new standards from 1.7.2014 but small employers don’t have to send them under the new standards till 1.7.2015 – how does

that work?

I’m not familiar with it all yet but that doesn’t seem as though it will work."