• 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.
     

    More information

    See also:

    Last modified: 24 May 2016QC 17488