6.3.1.20 PPL funding amount debts
Summary
If the amounts paid to an employer by way of PPL funding amounts exceed the amount paid by the employer to the person to whom an instalment is payable, a debt arises.
This debt is due to the Commonwealth by the employer. This includes any amounts that have been deducted or withheld from an instalment of PLP payable to the person.
If the employer does not pay any instalment amount to the person, then the total PPL funding amount paid to the employer, is a debt to the Commonwealth.
As soon as there is an excess PPL funding amount, this amount becomes a debt by the employer.
These arrangements apply to overpayments of PPL funding amounts or amounts that are mistakenly paid. This may occur because of administrative error or the revocation or setting aside of an employer determination.
Act reference: PPLAct section 168 PPL funding amount debts—amounts not paid as PLP instalments