About this form
Form and instructions for superannuation fund and retirement savings account providers to notify the ATO that they can't accept credit payments or debit requests for one or more superannuation members.
How to get copies of this publication
You can either download a PDF copy of the form Superannuation payment variation advice (NAT 8451, PDF 248KB)This link will download a file or visit the Order ATO publications page for instructions on how to order a printed copy.
Who should complete the advice
You should complete the Superannuation payment variation advice (PVA) to notify us that for one or more super provider members you can't:
- accept credit payments provided by us on a remittance advice, or
- return the full amount of debit requests provided by us on a recovery notice.
If you're 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), Super Guarantee (SG) allocation, Paid Parental Leave Superannuation Contributions (PPLSC) and Superannuation Holding Accounts (SHA) special account allocation only.
Further information can be found on the Tax Office Software Developers websiteExternal Link.
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:
- SG remittance or recovery notice
- super co-contribution remittance or recovery notice
- paid parental leave superannuation contributions remittance or recovery notice
- SHA special account employer contributions remittance
- SHA special account super co-contribution remittance
- unclaimed superannuation remittance or recovery notice (including for former temporary residents)
- LISC remittance or recovery notice.
Don't include information on this PVA if you have already reported it to us on an earlier PVA and we have processed the changes.
Advice due dates and variation types
You must send this PVA and any rejected payment to us.
Each variation type has a specific due date depending on whether the payment is a recovery or a remittance advice. These include:
Co-contribution:
- recovery of overpayments – due 28 days after the recovery notice is given
- remittance advice – due 35 days from the day after it was received from us.
Paid Parental Leave and Dad and Partner Pay (PPLSC):
- recovery of overpayments – due 28 days after the recovery notice is given
- remittance advice – due 35 days from the day after it was received from us.
Superannuation guarantee (SG):
- recovery – due 30 days after the recovery notice is given
- remittance advice – due 30 days from becoming aware of the inability to accept the amount.
SHA special account:
- co-contribution remittance – due 35 days from the day after it was received from us
- employer contribution remittance – due 30 days from becoming aware of the inability to accept the amount.
Unclaimed superannuation:
- recovery – due 28 days after the recovery notice is given
- remittance – due 28 days after the notice is given
Low-income superannuation contribution:
- recovery of overpayments – due 28 days after the recovery notice is given
- remittance advice – due 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're not accepting.
If your advice is for a recovery notice and you:
- can repay some of the amount, you must return this amount to us and report the amount that you can't repay
- can't repay any of the amount, you must report the full recovery amount and not make any payment to us.
You must satisfy a recovery notice in part if you can't satisfy it in full. For example, if we request the return of $1,000 and only $900 remains in the member's account, you:
- must return the $900 to us, and
- lodge a PVA for the $100.
How to complete this advice
To complete the advice, you will need to fill out each of the following sections:
- Section A: Type of PVA
- Section B: Supplier details
- Section C: Super provider details
- Section D: Member variation details
- Section E: Transfer-out information
- Section F: Super provider payment information
- Section G: Declaration
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.
If you are rejecting PPLSC, select Superannuation guarantee (SG) - remittance or Superannuation guarantee (SG) - recovery.
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
For this section you need to:
- provide a reference that you will find useful if we need to contact you about information on this PVA
- 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 PVA for.
For more information see information about reporting member variation details for more than one member on this PVA, refer to the instructions for question 8.
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 don't know the member account
- the member account doesn't accept our payments for
- super co-contribution
- paid parental leave superannuation contributions
- super guarantee that we have received for the member
- SHA special account payments
- unclaimed superannuation that we have received for the member
- 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.
Variation codes and reasons for rejecting a payment
Code P – Member contributions have been paid or transferred out
You can't 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
- action to pay a pension or annuity had started.
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.
Code Q – Member account doesn't exist with the super provider
You can't 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)
- accepted any super payment for the member from us.
Code NC – Member account doesn't accept our contribution payments
You can't accept amounts shown in a remittance because you don't manage payments for:
- super co-contributions
- paid parental leave superannuation contributions
- SG allocations
- SHA special account payments
- unclaimed superannuation
- low-income superannuation contributions.
Code IF – Member account has insufficient funds
You can't 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
- 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.
Question 15 – Rejected amount
For a remittance amount, provide the credit amount from the remittance notice.
For a recovery amount:
- where no amount can be returned, provide the full amount from the recovery notice
- with only a partial amount being returned, provide the unpaid amount in this field.
You must show this amount in dollars and cents. This enables us to verify the member's credit payment or debit request amount.
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
- paid parental leave superannuation contributions remittance or recovery notice
- an unclaimed superannuation remittance or recovery notice, or
- 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.
Destination codes
The following destination codes indicate where a payment has been directed:
- 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.
If the destination type codes ‘I’, ‘D’ or ‘V’ are used, don't answer questions 19 to 22.
Question 19 – Destination super provider ABN
Provide the destination super provider's ABN.
Don't 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 remittances only.
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 box for the method used to return the payment.
If you are paying by cheque, you must complete the payment slip 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 USM PVA.
For details about the personal information we collect from you see Privacy notice – Payment variation advice.
More information
For more information see: