Why we send super recovery notices
Government super contributions recovery notices are sent to funds to advise them of members who've received an overpayment from us. The notices contain details of super co-contribution, low income super tax offset (LISTO) or Paid Parental Leave Superannuation Contribution (PPLSC) payments to be recovered from members accounts.
We send you a super recovery notice when we've recalculated a member's entitlement. We reassess a member's entitlement when:
- their fund has amended the contribution information previously reported to us, declaring that the contributions for the member have decreased
- the member's income tax return has been amended (which can be initiated by us or by the member)
- the amount of Parental Leave Payment reported to us by Services Australia for the member has been amended.
For more information, see Government super contributions.
The recovery notice
The recovery notice details the overpaid amounts that must be returned to us.
SuperStream-enabled funds will receive a Government Contribution Transaction Amendment Request (GCTAR) message via the Standard Business Reporting (SBR) channel.
If a fund is not SuperStream-enabled, it will receive the recovery notice electronically via Online services for business or by paper.
Refer to the Super processing schedule for more information.
Notifying members
For co-contribution and LISTO, we don’t advise your members at the time of the recovery. The recovery transaction is between us and you. You can decide how you wish to advise affected members. You may notify members in their annual super statement. For PPLSC, we will write to the member if updated information from Services Australia changes their entitlement. We'll explain the recalculation and advise that we'll recover the overpaid amount from their super fund.
What you need to do
You must action recovery notices within 28 days of issue.
If you can't return an overpaid co-contribution, LISTO or PPLSC amount, you must lodge a super payment variation advice (PVA).
As an overpayment of a government contribution is a debt to the Commonwealth, amounts not repaid to us within 28 days of the notice will incur the general interest charge.
For more information, see Super payment variation advice and instructions.