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.

9.2.1 Payment of the PPLSC

Determining where a PPLSC is to be paid

If the Commissioner of Taxation (Commissioner) (1.1.C.125) makes a determination of the amount of PPLSC payable for a person for an income year (1.1.I.30), they must determine where the PPLSC is to be paid. The following table shows how the Commissioner determines where a PPLSC is to be paid.

Person's circumstancesWhere the PPLSC is to be paid
The Commissioner is satisfied that the person is deceased.The person’s legal personal representative (1.1.L.20).
The person has nominated an eligible account (1.1.E.35) to the Commissioner for the purpose of receiving a PPLSC.The eligible account.
The person has one or more eligible accounts and has not nominated an eligible account to the Commissioner for the purpose of receiving a PPLSC.
  1. if only one of the eligible accounts has received a PPLSC in the current or previous income year, that eligible account

  2. if paragraph (a) does not apply, the eligible account:

    1. with the greatest amount of eligible personal superannuation contributions (1.1.E.35), or
    2. with the greatest amount of concessional contributions (1.1.C.142)

    in the most recent financial year for which the Commissioner has received a statement in respect of the person from a superannuation provider (1.1.S.98)

  3. if paragraphs (a) and (b) do not apply, the person’s eligible account with the most recently opened account date
  4. if paragraphs (a), (b) and (c) do not apply, the person’s eligible account with the highest account balance in the most recent financial year for which the Commissioner has received a statement in respect of the person from a superannuation provider, or
  5. if paragraphs (a), (b), (c) and (d) do not apply, the eligible account determined by the Commissioner.
The person does not have an eligible account.An account of the person in the Superannuation Holding Accounts Special Account (1.1.S.97).

Note: If 2 or more items of the table apply to a PPLSC, only the item that is earliest in the table is to be used.

The Commissioner must make this determination as soon as reasonably possible once they have sufficient information to determine where the PPLSC is to be paid.

In circumstances where the person does not have an eligible account, the Commissioner must not make a determination that the PPLSC is to be paid to an account of the person in the Superannuation Holding Accounts Special Account before the end of the 2 year period beginning on the first day that:

  • a PPL funding amount for the person was paid to the person’s employer for the first time in the income year, or
  • an instalment of PLP was payable and paid to the person for the first time in the income year.

The Commissioner may revoke a determination of where a PPLSC is to be paid if satisfied that:

  • payment of the PPLSC cannot be made in accordance with the determination, or
  • it is appropriate in the circumstances to revoke the determination.

Act reference: PPLAct section 115F Commissioner to determine where PPL superannuation contribution is to be directed

PPL Rules section 38 Determining where PPL superannuation contribution is to be directed, section 39 Timeframes for determining where a PPL superannuation contribution is to be paid

Paying a PPLSC

The Commissioner must pay a PPLSC on or before the payment date (1.1.P.75).

The payment date for a PPLSC is 60 days after the Commissioner makes a determination in relation to where the PPLSC is to be paid.

Act reference: PPLAct section 115H Payment of PPL superannuation contribution

PPL Rules section 40 Payment dates for PPL superannuation contributions

Giving payment information

If the Commissioner pays a PPLSC for a person, the Commissioner must give written notice to the person that includes:

  • when and to whom the contribution was paid
  • the amount of the contribution, and
  • how the person may apply for review of the Commissioner's decision about the amount of the contribution.

If a PPLSC is paid to a legal personal representative, the Commissioner must give written notice to that representative.

If the Commissioner pays a PPLSC for a person to the trustee of a complying superannuation fund (1.1.C.141) or the provider (1.1.P.275) of an RSA (1.1.R.50), the Commissioner must provide them with the following information at the time the PPLSC is paid.

  • Information in relation to the trustee or provider:
    • name
    • tax file number
    • ABN (if applicable)
    • superannuation provider product identification number (if applicable)
    • address.
  • Information in relation to the person:
    • name
    • date of birth
    • account number
    • tax file number (if quoted to the trustee or provider)
  • The amount of the PPLSC.

Act reference: PPLAct section 115J Commissioner to give payment information

PPL Rules section 41 Information to be given by Commissioner where PPL superannuation contribution is paid to trustee or provider

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