Document ID: chunk:federal_register_of_legislation:C2024C00582:section:115p
Version: federal_register_of_legislation:C2024C00582
Segment Type: section
Provision Reference: s 115P
Character Range: 206318–207590

115P  Recovery of overpayment of PPL superannuation contribution
 (1) This section applies if:
 (a) the Commissioner pays an amount by way of a PPL superannuation contribution for a person for an income year; and
 (b) either:
 (i) the PPL superannuation contribution was not payable for the person for the income year; or
 (ii) the amount paid is more than the correct amount of the PPL superannuation contribution.
 (2) The amount overpaid is:
 (a) the whole of the amount referred to in paragraph (1)(a) if the PPL superannuation contribution was not payable for the person for the income year; or
 (b) the amount by which the amount paid exceeds the correct amount if the amount paid is more than the correct amount of the PPL superannuation contribution.
 (3) The Commissioner may take action to recover the amount overpaid under one or more of the items in the following table but may only take action under an item if the conditions (if any) specified for that item are satisfied:

Methods for recovering amount overpaid
Item                                    Action the Commissioner may take to recover amount overpaid                                                                                                                       Conditions to be satisfied