1.1.P.240 PPL superannuation contribution (PPLSC)
Definition
A PPLSC is a payment made to a person's superannuation as part of the PPL scheme. It is payable if:
- a PPL funding amount (1.1.P.180) related to the person is paid by Centrelink (1.1.C.20) to their employer for the income year (1.1.I.30), and
- an instalment (1.1.I.80) is paid directly to the person by Centrelink during the income year.
If any part of the PPL funding amount is considered a debt owed to the Commonwealth, it will not count towards the PPLSC.
Act reference: PPLAct section 84 When the Secretary pays instalments, section 63 Instalments of PLP, section 75 Payment of PPL funding amounts, section 115B Person for whom PPL superannuation contribution payable, section 168(2) PPL funding amount debts—amounts not paid as PLP instalments