• 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

    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

    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 super remittance

    28 days after the notice is given

    Unclaimed super recovery

    28 days after the recovery notice is given

    FHSA government contribution recovery of overpayments

    28 days after the issue date shown on a recovery notice

    FHSA government contribution remittance advice

    35 days from the day the amount was paid to you

    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:

    Last modified: 08 Sep 2015QC 24744