The Guides to Social Policy Law is a collection of publications designed to assist decision makers administering social policy law. The information contained in this publication is intended only as a guide to relevant legislation/policy. The information is accurate as at the date listed at the bottom of the page, but may be subject to change. To discuss individual circumstances please contact Services Australia.

9.2 PPLSC payments

Introduction

This chapter explains how PPLSC payments will be made by the Commissioner of Taxation (Commissioner) (1.1.C.125) and specific provisions for any underpaid amount (1.1.U.05) or amount overpaid (1.1.A.75).

This chapter also discusses the relevant procedures if a PPLSC or underpaid amount cannot be credited to an account for a person.

Act reference: PPLAct Chapter 3A Part 2—Payment of PPL superannuation contributions

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