6.3.1.20 PPL funding amount debts
Summary
If the total PPL funding amounts (1.1.P.180) paid to an employer (1.1.E.50) are more than the instalments (1.1.I.80) the employer pays to the person, the excess amount is a debt (1.1.D.50) owed to the Commonwealth by the employer.
This debt arises as soon as the excess occurs. It includes any amounts that have been deducted or withheld from an instalment.
If the employer has not paid any instalments to the person, the full PPL funding amount paid to the employer, is a debt to the Commonwealth.
These arrangements apply to:
- overpayments of PPL funding amounts
- payments made in error, including administrative errors, or
- situations where an employer determination (1.1.E.60) is revoked or set aside.
Act reference: PPLAct section 168 PPL funding amount debts—amounts not paid as PLP instalments