ATO has replaced the taxonomy previously used for tax file number lookups for SuperStream (VFMI) with a new taxonomy called Super Tax File Number Integrity Check (STIC). Full details of the STIC taxonomy (including the MIG) can be found at:
The taxonomy is in the sbr_au_reports\ato\stic directory of the 2013.02.28 SBR taxonomy release which can be downloaded from:
The STIC taxonomy has a number of differences from the original VFMI taxonomy, including:
- Elimination of tuples
- Removal of one of the contexts
- Removal of some elements
- Addition of new elements
- Changes in namespaces
- Changes in the scheme names within the contexts
- The Super Fund Member details are now spread across two contexts as details include both instant and duration periodTypes
To use the new STIC taxonomy with our software you will need to re-run tdschemaextractor to create a new typed dimension class.
To assist users of our software I have modified the previous TFN lookup sample application (CreateTFNLookupRequest) to work with the new taxonomy - CreateSTICLookupRequest.java. I've also created a heavily commented version which will show you the differences between CreateTFNLookupRequest and CreateSTICLookupRequest. Please click on the following links to download the samples.
Please let me know if you encounter any issues.
The latest release of the SBR taxonomies - 2013.02.28 - is now available on the SBR Taxonomy Collaboration Environment. As before there are separate releases for APRA and non-APRA agencies (ATO, ASIC State/Territory Revenue Offices). The non-APRA release also includes SuperStream taxonomies in the sbr_au_reports\sprstrm directory.
The releases can be downloaded from: https://www.taxonomy-collaboration.sbr.gov.au/yeti/resources/yeti-gwt/Yeti.jsp
For SuperStream there have been no changes between the Member Rollover, Initiate Rollover, Member Registration and Member Contribution taxonomies in this release and release 2013.02.26. So users of our software will not need to make changes to their applications.
The VFMI taxonomy for tax file number lookups has been replaced by the STIC taxonomy. Details of the impact of this on applications built with our software are explained in the article titled "Release of the STIC Taxonomy for SuperStream".
I've been working with global XBRL implementations over the past eight years and sometimes get into discussions with experienced software developers in regards to the "buy or build" argument. Obviously this argument isn't unique to XBRL and, being a software developer myself, I totally understand developers questioning the need to use a specialised XBRL package to create "a simple XML document".
Typically I hear comments which can be summarised as - "All we need to do is build a simple XML handler which can generate the XBRL instance documents which SuperStream mandates. They're just XML documents which need to conform to a schema. How difficult can that be?"
While understanding such comments, I don't believe that the requirement to create XBRL instance documents consistently and reliably is quite that simple. The document below is my response to the questions which have been raised with me over the last eight years and, I am happy to admit, reflects my personal opinion. I would also like to highlight that I have more than a personal interest in the topic as the company I work for has a set of commercial XBRL offerings!