Superannuation providers can use a payment variation advice (PVA) to notify the Australian Taxation Office when they cannot accept certain Credit payments or fully return debit requests for one or more members. The guidance was last updated on 2 October 2026. Pasted text

A PVA can be used by super funds, approved deposit funds, retirement Savings Account providers and Life insurance companies. The way it is lodged depends on whether the fund is enabled for SuperStream. Pasted text

When a PVA Is Required

A PVA should be completed when a super provider cannot accept a credit payment shown on a Remittance advice or cannot return the full amount requested under a recovery notice.

It can be used for several payment types, including super guarantee, super co-contributions, Paid Parental Leave Superannuation Contributions, super holding account payments, unclaimed super money and the Low Income Superannuation Tax Offset. Pasted text

Information should not be included again where it has already been reported on an earlier PVA and processed.

Different Due Dates Apply

The time allowed to lodge a PVA depends on the type of payment.

For super co-contribution and PPLSC recovery notices, the due date is generally 28 days after the recovery notice is issued. Remittance advice for these categories is generally due 35 days after receipt.

For super guarantee recovery notices, the due date is 30 days after the notice is given. SG remittance advice is due 30 days after the provider becomes aware it cannot accept the amount.

For unclaimed super money, both recovery and remittance variations are generally due within 28 days. Pasted text

Partial Recovery Amounts Must Be Returned

Where a recovery notice cannot be repaid in full, the provider must return any amount that is available and report the balance that cannot be repaid.

For example, if A$1,000 is requested and only A$900 remains in the member's account, the provider should return A$900 and lodge a PVA for the remaining A$100. Pasted text

How the PVA Is Lodged

SuperStream-enabled funds submit the advice through the Standard Business Reporting channel using an appropriate error response message.

Non-SuperStream-enabled providers can lodge through ATO online services or use the paper form. Electronic reporting is available for selected payment categories, including super co-contributions, LISTO, SG, PPLSC and special account allocations. Pasted text

Common Reasons for Varying a Payment

A payment may be rejected because a member's benefits have already been transferred, the member's account does not exist with the provider, the account does not accept the relevant payment type, or there are insufficient funds to meet a recovery request.

The provider must use the appropriate variation code and report the rejected amount in dollars and cents. Pasted text