Super payment variation form and instructions
About this form
Form and instructions for superannuation fund and retirement savings account providers to notify the Tax Office that they cannot accept credit payments or debit requests for one or more superannuation members. (NAT 8451)
How to obtain copies of this publication
You can download this form in Portable Document Format (PDF) – download Superannuation payment variation advice (NAT 8451, PDF 248KB)This link will download a file.
To obtain a printed copy of this form:
- use our automated self-help publications ordering service at any time. You need to know the full title of the publication to use this service
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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, low income superannuation contribution (LISC), 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
- low income superannuation contribution remittance or recovery notice.
- 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
|
Low income superannuation contribution recovery of overpayments
|
28 days after the recovery notice is given
|
Low income superannuation contribution remittance advice
|
35 days from the day after it was received from us
|
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.
Last modified: 17 Jan 2017QC 17488