APRA-regulated funds

Payment variation advice

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

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

You can use the 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)
first home saver account (FHSA) government contribution remittance or recovery notice.

This section has information about:

How to lodge

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.

For more information about electronic lodgment requirements, refer to Payment variation advice - electronic reporting specification.

For a copy of the paper form, refer to Superannuation payment variation advice (NAT 8451, PDF, 444KB).

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

When to lodge

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

FHSA government contribution recovery of overpayments

28 days after the issue date shown on a recovery notice

FHSA government contribution remittance advice

35 days from the day the amount was paid to you

Returning payments

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 don't make a payment, as you are notifying us that you cannot repay some or all of an amount we have asked you to repay.

For more information, refer to Completing the superannuation payment variation advice (NAT 8450, PDF, 292KB).

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Last Modified: Thursday, 4 October 2012