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).
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:
You should complete the super payment variation advice to notify us that you cannot accept credit payments or debit requests provided by us.