How to complete the Superannuation payment variation advice statement

How to obtain copies of this publication

This publication can be downloaded in Portable Document Format (PDF).

Download Completing the Superannuation payment variation advice (NAT 8450, PDF, 274KB).

To order a printed copy:

use our online publications ordering service
phone our publications distribution service on 1300 720 092.

To obtain a copy of the related form, refer to Superannuation payment variation advice (NAT 8451, PDF, 242KB).

Who should complete the advice?

You should complete the Superannuation payment variation advice (PVA) to notify us that you cannot accept:

credit payments provided by us on a remittance advice for one or more super provider members, or
debit requests provided by us on a recovery notice for one or more super provider members.

If you are reporting for a super provider with 100 or more members, or lodging more than 20 paper forms, we recommend you lodge the information electronically. Information can be lodged electronically for super co contributions, SG allocation, SHA special account allocation and FHSA government contributions only. Further information can be found on the Tax Office Software Developers website.

When we say super provider we mean any of the following:

super funds
approved deposit funds
retirement savings account providers
life insurance companies.

Use this PVA to vary your:

super guarantee (SG) remittance or recovery notice
super co-contribution remittance or recovery notice
superannuation holding accounts (SHA) special account employer contributions remittance
SHA special account super co-contribution remittance
unclaimed superannuation remittance or recovery notice (including for former temporary residents), or
first home saver account government contribution remittance or recovery notice.

To obtain a copy of Superannuation payment variation advice (NAT 8451):

visit our website at www.ato.gov.au and search for '8451', or
phone 13 10 20 between 8.00am and 6.00pm, Monday to Friday.

Do not include information on this PVA if you have already reported it to us on an earlier payment variation advice and we have processed the changes.

Advice due date

You must send this PVA and any rejected payment to us:

Variation type	Due date
Co-contribution recovery of overpayments	28 days after the recovery notice is given
Co-contribution remittance advice	35 days from the day after it was received from us
SG recovery	30 days after the recovery notice is given
SG remittance advice	30 days from becoming aware of inability to accept amount
SHA special account co-contribution remittance	35 days from the day after it was received from us
SHA special account employer contribution remittance	30 days from becoming aware of inability to accept amount
Unclaimed superannuation remittance	28 days after the notice is given
Unclaimed superannuation recovery	28 days after the recovery notice is given
First home saver account government contribution recovery of overpayments	28 days after the issue date shown on a recovery notice
First home saver account government contribution remittance advice	35 days from the day the amount was paid to you

Making payments with this advice

If your advice is for a remittance, you must return the total of all members' credit amounts reported that you are not accepting. If your advice is for a recovery notice, you must not make a payment, as you are notifying us that you cannot repay some or all of an amount we have requested you to repay.

How do you complete this advice?

Section A: Type of PVA

Question 1
Type of PVA

Complete by placing 'X' in the applicable box to indicate the type of advice.

You must select only one type of PVA. You must complete separate PVA forms for each distinct member variation type.

Section B: Supplier details

Complete this section if you are the supplier of the PVA. For example, if you are any of the following:

a tax agent
an accountant
a super administrator
the super provider.

Question 2
Tax file number (TFN)

Provide your TFN.

Question 3
Australian business number (ABN)

Provide your ABN.

Question 4
Organisation name

Provide the full name of your organisation.

Question 5
Street address

Provide your street address, not a post office box.

Question 6
Postal address

Provide your postal address. If this is the same as your street address, write 'as above'.

Question 7
Contact person

Provide details of a person who may be contacted if we have any questions about the information in this advice.

Question 8
Number of member variation records reported

Provide the number of member variation records reported. You can report information to vary more than one member by completing one advice and including multiple copies of section D, but only if all member variations are of the same type (see question 1 on page 1 of the form).

You must complete separate PVA forms for each distinct variation type.

Question 9
Your reference

Provide a reference that you will find useful if we need to contact you about information on this PVA.

Signature

Sign and date this form as the supplier's representative.

Section C: Super provider details

Question 10
TFN

Provide the super provider's TFN. This must be the same super provider TFN as shown on the remittance or recovery notice issued by us.

Question 11
ABN

Provide the super provider's ABN.

Question 12
Date PVA completed

Provide the date the advice was completed.

Section D: Member variation details

Complete this section for each member you are providing a payment variation advice for.

For more information about reporting member variation details for more than one member on this PVA, refer to the instructions for question 8 above.

Use this section to notify us that:

the member has transferred out their benefits
the member's account is no longer in an accumulation phase
you do not know the member account
the member account does not accept our payments for

super co-contribution
super guarantee that we have received for the member
SHA special account payments
unclaimed superannuation that we have received for the member, or
first home saver account government contributions

the member account does not have enough funds to repay the amount requested in our recovery notice
the member's account does not have a TFN.

Question 13
Our contribution reference number

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.

Question 14
Reason code

Complete by placing 'X' in the applicable box. This shows why you are varying a remittance or recovery notice.

The codes are:

P	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.
Q	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: reported contributions for this member on a Superannuation member contributions statement (NAT 2710) or Member contributions statement (NAT 71334), and accepted any super payment for the member from us.
NT	No member TFN is held You will not accept the remittance amount as you do not hold the member's TFN.
NC	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.
IF	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.

Member account has insufficient funds

You must satisfy a recovery notice in part if you cannot satisfy it in full. For example, if we request the return of $1,000 and you only have $900 remaining in the member's account, you cannot refuse the request and must return the $900 to us. You must also lodge a PVA for the missing $100 using the code that explains the shortfall.

Question 15
Rejected amount

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.

If the reason code is 'IF' and you cannot pay the full debit request amount, show the unpaid amount in this field.

Question 16
Is the member deceased?

Complete by placing 'X' in the applicable box. Provide the date of death, if known.

Section E: Transfer-out information

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.

Question 17
Your reference

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'.

Question 18
Destination type

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:

R	a rollover to another super provider account, including for a deferred annuity product.
I	a payment to an individual (pension or annuity or lump sum).
D	a payment to a death beneficiary (you must also place an 'X' in the 'Yes' box in question 16).
V	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.

Question 19
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.

Question 20
Destination super provider product identification number

Provide the destination super provider's product identification number the amount was transferred to.

Question 21
Destination super provider member account number

Provide the member's new super provider account number that the contributed amount was transferred to.

Question 22
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.

Section F: Super provider payment information

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.

Question 29
TFN

Provide the super provider's TFN. This must be the same super provider TFN as shown in section C on page 2.

Question 30
Payment type

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.

Question 31
Payment date

Provide the date you made the payment.

Question 32
Payment amount

Provide the sum of all rejected amounts reported in section D on page 2.

Question 33
Payment reference number

Provide the 'Return payment EFT code' that is on the remittance you are varying.

Question 34
Payment remitter name

Provide the name of the person who made the payment. If you paid by BPAY®, you can leave this blank.

More information

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:

Australian Taxation Office
PO Box 3100
PENRITH NSW 2740

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

Our commitment to you

We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.

Copyright

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products)