In 2014 TAXVINE No 32 (4 September 2014), Members 127 and 128 wrote about letters from the ATO seeking the return of super co-contribution overpayments of insignificant amounts ($1, $2, or $4) without any explanation for the request or the reason for the overpayment.
THE ATO NOW RESPONDS:
"A change to a co-contribution entitlement can arise where either an individual’s reported income or contribution amounts are amended. We try to avoid issuing notices of overpayment for small amounts by offsetting against future entitlements but where this is not possible it can result in recovery of small amounts as required by current law. We appreciate your feedback that our communication with you is not clear about the reasons for the overpayment and will look to improve this in future."