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.

9.3 PPLSC recordkeeping, compliance & enforcement

Introduction

This chapter describes PPLSC specific provisions for record keeping, compliance and enforcement.

As the Commissioner of Taxation (Commissioner) (1.1.C.125) has general administration of parts of the PPLAct related to the PPLSC (that is, PPLAct Chapter 3A), provisions to do with recordkeeping, compliance and enforcement for PPLSC are separate to those of the rest of PPL.

Superannuation providers (1.1.S.98) are required to keep and retain records of the transactions and acts engaged in for PPLSC.

Infringement notices can be given to superannuation providers for failing to give statements relating to returned PPLSCs or underpaid amounts (1.1.U.05).

Act reference: PPLAct Chapter 3A Part 4—Administration

Last reviewed: