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.

9.2.3 Return of a PPLSC or underpaid amount

Return of an amount that cannot be credited to an account

If a trustee (1.1.T.100) of a complying superannuation fund (1.1.C.141) or provider (1.1.P.275) of an RSA (1.1.R.50) does not credit a PPLSC or an underpaid amount (1.1.U.05) to an account of a person within 28 days of receiving the amount, the trustee or provider is liable to repay the PPLSC or underpaid amount to the Commonwealth.

The trustee or provider must give the Commissioner of Taxation (Commissioner) (1.1.C.125) a statement in the approved form (1.1.A.77) at the time when the PPLSC or underpaid amount is repaid. Failure to do so is an offence (9.3.2).

The Commissioner may recover an amount a trustee or provider is liable to pay as a debt (1.1.D.50) due to the Commonwealth.

Act reference: PPLAct section 115G Return of PPL superannuation contribution that cannot be credited to account, section 115L Return of underpaid amount that cannot be credited to account

Policy reference: PPL Guide 9.3.2 PPLSC offences & penalties

General interest charge

If a trustee or provider is liable to repay a PPLSC or underpaid amount, the amount is due 7 days after the day they first became liable to repay the amount.

The trustee or provider will be liable to pay general interest charge (1.1.G.15) on any amount that remains unpaid after this due date.

General interest charge will be applied for each day during the period that:

  • starts at the beginning of the day the unpaid amount was due to be paid, and
  • finishes at the end of the last day on which the unpaid amount or general interest charge on any unpaid amount remains unpaid.

Example: On 31 July 2026, the Commissioner pays a PPLSC of $3,017.78 to the trustee of a complying superannuation fund for crediting to a person’s account. The trustee does not credit the amount to the account within 28 days, so becomes liable to repay the amount to the Commonwealth on 29 August 2026. The amount is due to the Commonwealth 7 days later, on 5 September 2026.

The trustee repays the amount of $3,017.78 to the Commonwealth on 30 September 2026. As the amount was not repaid by the due date, the trustee is liable to pay general interest charge on the amount for each day in the period between 5 September 2026 (the day the amount was due) and 29 September 2026 (the last day that the amount remained unpaid). The trustee must also pay general interest charge for the amount on 30 September 2026.

Act reference: PPLAct section 115Q When general interest charge payable, section 115G Return of PPL superannuation contribution that cannot be credited to account

Taxation Administration Act 1953 Part IIA The general interest charge

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