When does Superstream apply to SMSFs?

The introduction of Superstream to employer contributions made to SMSFs will be staggered over two years.  From 1 July 2014 employer contributions from large employers (those with 20 or more employees) will have to be made in accordance with Superstream.  From 1 July 2015 the system will be extended to employer contributions from small employers unless the small employer has decided to apply the system from a date before 1 July 2015.