Super stream reporting is already a legal requirement for businesses with 20 or more employees.

The deadline for small business, (19 or fewer employees) was 30 June, 2016.

The ATO have now stated that they shall provide compliance flexibility until 28 October, 2016.

https://www.ato.gov.au/Media-centre/Media-releases/Flexibility-for-small-business-to-become-SuperStream-compliant/

What is super stream?

” SuperStream is a government reform to improve the efficiency of the superannuation system. Under SuperStream, all superannuation transactions will be sent electronically.

Employers will be required to send super contributions on behalf of their employees by submitting data and payments electronically.

All superannuation funds, including SMSFs, must be able to receive contributions sent electronically. Additionally, APRA-regulated funds are required to receive rollovers electronically in accordance with SuperStream.”  Source..ATO https://www.ato.gov.au/Super/SuperStream/In-detail/Education-and-consultation/SuperStream-glossary/