Section C: Assessment review information
This section allows the super provider to let us know why they are not paying an assessment.
There are a number of circumstances when providers may supply assessment variation information after an assessment is issued. These include the following:
- the provider has never received, or held, the contributions mentioned in the assessment notice
- the contributions have been paid out as a death benefit to a beneficiary
- the contributions have been paid out of the member’s account as a lump sum, or a departing Australia superannuation payment (DASP), or a pension or annuity has begun to be paid to the member
- the contributions have been transferred, or are in the course of being transferred, to another provider
- a partial transfer, or a number of transfers, of contributions have occurred
- a transfer to a non-member spouse occurred due to marriage breakdown and there are insufficient funds remaining in the member’s account to cover any surcharge liabilities.
You should not complete a Superannuation assessment variation advice statement if you intend to pay the assessment in full.
End of attention
Provide the assessment identifier shown on the Provider superannuation assessment notice sent to the provider.
This helps us to identify the assessment the provider is not paying.
Provide the assessment amount for the member from the Provider superannuation contributions assessment notice.
This amount must be shown in dollars and cents. This enables us to verify the assessment concerned.
Provide a reason code that indicates the reason why the provider is not paying a particular assessment.
Valid codes include:
P Indicates that an assessment will not be paid because before the assessment was received contributions from a member’s account had:
- been transferred
- were in the course of being transferred, or
- procedures were in place to pay a pension or annuity.
A transfer could be any of the following:
- payment of a lump sum
- pension or annuity
- transfer of all or part of the contributions to another super provider
- combination of the above.
When reason code P is used section D must be supplied for each transfer that has occurred or the statement will be rejected.
A provider may still have a liability to pay an amount where there has only been a partial transfer-out. The revised liability will be included in an amended assessment.
You should also use reason code P if there are insufficient funds in the member’s account due to:
- a transfer, or
- contributed amounts to the non-member spouse due to marriage breakdown.
Q Indicates that an assessment will not be paid because they never received, or held, the contributions mentioned in the Provider superannuation contributions assessment notice.
Reason code Q will only be accepted for an assessment that is the result of a transfer of contributed amounts to a super provider.
For code Q, only complete this section. Do not complete section D.
The statement will be rejected if the reason code is Q and a statement has been previously sent for this member with one of the following reason codes:
I Indicates that they are returning the interest credit for a member. This reason code will only apply in very limited circumstances, where the contributions have been transferred-out in the period between the:
- date the provider received an amended assessment
- time the provider separately received an interest credit for a member.
Where the interest is shown on the notice of amended assessment, you should use the standard codes P or Q.
When reason code I is used section D must be completed for each transfer of contributions that has occurred or is occurring. Codes may be amended or added by us as necessary.
Is the member deceased?
Complete by placing an ‘X’ in the applicable box.
The ‘Yes’ box must be ticked where the answer to question 22 is D.
Date of death
Provide the date the member died.
Last modified: 05 Jul 2014QC 37248