03 Sep 12 Co-contribution recovery notice
The ATO advises that it sends a super recovery notice when it has recalculated a member's entitlement to a super co-contribution and, as a result, an overpayment has occurred. The ATO reassesses a member's entitlement when either:
- their fund has amended a Member contribution statement to advise that the contributions declared for a member have decreased, or
- the member's income tax return has been amended (which can be initiated by the ATO or by the member).
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