Payment variation advice

You should complete the super payment variation advice (PVA) to notify us that you cannot accept:

• credit payments we have provided on a remittance advice for one or more super provider members
• debit requests we have provided on a recovery notice for one or more super provider members.

You can use the 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 super remittance or recovery notice (including for former temporary residents).

On this page:

• How to lodge
• When to lodge
• Returning payments.

How to lodge

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, SG allocation, SHA special account allocation and FHSA government contributions only.

The approved format for electronic reporting is set out in the Payment variation advice – electronic reporting specificationExternal Link.

Alternatively you can report using the paper form Superannuation payment variation advice.

Do not include information on a PVA if you have already reported it to us on an earlier PVA and we have processed the changes.

When to lodge

Returning payments

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 don't make a payment, as you are notifying us that you cannot repay some or all of an amount we have asked you to repay.

See also:

• Super payment variation form and instructions