The Superannuation Product Identification Numbers (SPIN) are the standard method of identification for superannuation products within the financial services industry and are recognised by Treasury, Australian Taxation Office (ATO), Australian Securities and Investments Commission (ASIC) and Australian Prudential Regulation Authority (APRA).

The free SPIN Directory search gives information on superannuation products.

The ATO and the superannuation industry uses the information in this directory as a basis for validating surcharge data, rejecting invalid data, and transferring surcharge assessment liabilities. All information provided in the directory is subject to a disclaimer.

The Superannuation Contributions Tax (Assessment and Collection) Act 1997 (gazetted in July 2000) imposed a reporting requirement on both the transferring provider and the destination provider to enable accurate identification of both the holder and the owner of superannuation contributions.

SPIN may be used instead of the Destination Provider Member Account Number when a superannuation provider transfers out superannuation benefits. SPIN Participants may participate in electronic messaging services for member rollovers, registration and contributions, bulk transfers and other transactions as part of swimEC's superannuation electronic commerce initiative.

Self Managed Super Funds (SMSFs) and Small APRA Superannuation Funds (SAFs) will benefit from a SPIN code, particularly with regard to rollovers, choice-of-fund elections and automated contribution payments.