Provide the contribution reference number shown on the remittance or recovery notice we issued. This enables us to identify the member's credit or debit request.
Complete by placing 'X' in the applicable box. This shows why you are varying a remittance or recovery notice.
Member contributions have been paid or transferred out
You cannot accept a member's credit issued in a remittance or pay a debit request issued in a recovery notice because one of the following occurred before you received the remittance or recovery notice:
- the member's contributions have been transferred from the member's account
- the member's contributions were in the course of being transferred from the member's account, or
- action to pay a pension or annuity had commenced.
A transfer can include either of the following:
- payment of a lump sum, or a pension or annuity began
- transfer of all or part of the contributions to another super provider.
Member account does not exist with the super provider
You cannot accept a member's credit because you have never held or received contributions for the member mentioned in the remittance.
You can only use this code if you have never previously:
No member TFN is held
You will not accept the remittance amount as you do not hold the member's TFN.
Member account does not accept our contribution payments
You cannot accept amounts shown in a remittance because you do not manage payments for:
- super co-contributions
- SG allocations
- SHA special account payments
- first home saver account government contributions, or
- unclaimed superannuation.
Member account has insufficient funds
You cannot repay all or part of a debit request from a recovery notice for an overpaid contribution amount previously made to a member's account. Use this reason if the original amount we sent you has:
- reduced because of negative earnings from market fluctuations, or
- been transferred to another provider, individual or to the member, as a partial transfer.
If the account has been transferred to another provider, individual or to the member, as a full transfer, use code P.
Provide the credit or debit request amount for the member as shown in our remittance or the recovery notice. You must show this amount in dollars and cents. This enables us to verify the member's credit payment or debit request amount.
Complete by placing 'X' in the applicable box. Provide the date of death, if known.
The transfer-out information section identifies the destination super provider when contributions have been transferred from a member's account.
You should complete section E if the PVA is:
- a super co-contribution remittance or recovery notice
- an unclaimed superannuation remittance or recovery notice, or
- an FHSA remittance or recovery notice.
Provide a unique reference for the member's 'Transfer-out information' record. We will use this if we have any questions about the 'Transfer-out information'.
Complete by placing 'X' in the applicable box.
This code indicates the type of destination the amount was transferred to. A transfer is a transaction where all the member's total contributed amounts:
- are moved from the member's account
- are paid out to the member as a lump sum, or
- have started to be paid as a pension or annuity to the member.
The codes are:
a rollover to another super provider account, including for a deferred annuity product.
a payment to an individual (pension or annuity or lump sum).
a payment to a death beneficiary (you must also place an 'X' in the 'Yes' box in question 16).
a payment to a non-member due to marriage breakdown.
If the destination type code is 'R', you must complete questions 19 to 22.
Do not answer questions 19 to 22 if the destination type codes 'I', 'D' or 'V' are used.
Destination super provider ABN
Provide the destination super provider's ABN.
Do not answer this question if:
- the transfer was made to the member or non-member due to marriage breakdown, or
- a payment of a death benefit was made to a beneficiary.
Destination super provider product identification number
Provide the destination super provider's product identification number the amount was transferred to.
Destination super provider member account number
Provide the member's new super provider account number that the contributed amount was transferred to.
Destination super provider member client identifier
Provide the member's new super provider client identifier that the contributed amount was transferred to.
Questions 23 to 28
These questions (which are the same as questions 17 to 22) should only be completed when contributions have been transferred from a member's account to more than one destination.
You must complete this section when lodging a PVA for any remittances.
Provide information for the total payment amount reported in section D on page 2 of the form.
You must also complete this section if you are re-lodging this PVA because we rejected a PVA and we have already accepted payment.
Provide the super provider's TFN. This must be the same super provider TFN as shown in section C on page 2.
Complete by placing 'X' in the applicable box.
Select the method of payment you have used if you have returned the payment to us.
If you are paying by cheque, you must complete the payment details at the end of page 3. You can only send one cheque with this PVA.
Provide the date you made the payment.
Provide the sum of all rejected amounts reported in section D on page 2.
Payment reference number
Provide the 'Return payment EFT code' that is on the remittance you are varying.
Payment remitter name
Provide the name of the person who made the payment. If you paid by BPAY®, you can leave this blank.
For more information about the Superannuation payment variation advice:
- visit our website at www.ato.gov.au
- phone our information line on 13 10 20 between 8.00am and 6.00pm, Monday to Friday, or
- write to us at:
If you do not speak English well and want to talk to a tax officer, phone the Translating and Interpreting Service on 13 14 50 for help with your call.
If you have a hearing or speech impairment and have access to appropriate TTY or modem equipment, phone 13 36 77. If you do not have access to TTY or modem equipment, phone the Speech to Speech Relay Service on 1300 555 727.
Last Modified: Thursday, 17 May 2012