Can I rely on the

Yes you can.  Unfortunately, this exception is not as generous as it may seem.  In practice it seems that many SMSFs may not be entitled to avoid the Superstream system on the basis that the only employer contributions the SMSF receives are related party employer contributions.

The exception will only apply in two situations.  The first is where the employer is a standard employer sponsor of the SMSF.  The second is where the employer is a “Part 8 Associate” of the member in respect of whom the contribution is being made.

An employer will be a standard employer sponsor of the SMSF if there is an arrangement between the employer and the trustee of the SMSF which relates to the contributions the employer is to make to the SMSF (or would be making but for any contributions holiday).  The arrangement could be set out in the trust deed of the SMSF (because the employer is a party to the trust deed) or a separate document.  It is now currently unusual for an SMSF to have a Standard Employer Sponsor – this is really a vestigial hang-over from the era when superannuation funds were occupationally based.

An employer will also be a related party if the employer is a “Part 8 Associate” of the member.  This will be the case where member (and the member’s associates) has a majority voting interest in the employer or the member (and the member’s associates) has sufficient influence over the company by controlling the board or a majority of the board of the company.  Contributions by the employer for the member will not be subject to the Superstream system.

However, if a member is employed by an individual, the employer will only be a Part 8 Associate if the employer is a relative of the member.