• 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: 24 May 2016QC 17488