Super payment variation form and instructions
How to notify the ATO that you cannot accept credit payments or debit requests for members. (NAT 8451).
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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)
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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.
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.
See also:
- 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
- low income superannuation contribution
- the member account does not have enough funds to repay the amount requested in our recovery notice.
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:
|
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
- low income superannuation contributions.
|
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
- a LISC 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.
Section G: Declaration
You must complete section G if you are the superannuation provider or supplier for a FHSA or USM PVA.
For details about the personal information we collect from you see Privacy notice – Payment variation advice.
More information
See also:
How to notify the ATO that you cannot accept credit payments or debit requests for members. (NAT 8451).Last modified: 17 Jan 2017QC 17488