Under SuperStream, you need to pay super contributions for your employees electronically (EFT or BPAY) and send the associated data electronically.The data is in a standard format so it can be transmitted consistently across the super system – between employers, funds, service providers and the ATO. It's linked to the payment by a unique payment reference number. This means you can make all your contributions in a single transaction, even if they're going to multiple super funds.
Small employers (19 or fewer employees) must meet the SuperStream standard by 30 June 2016. Larger employers should have been using SuperStream since 31 October 2015.
For more information click here to visit the ATO website.