Document ID: chunk:federal_register_of_legislation:C2024C00582:section:115e
Version: federal_register_of_legislation:C2024C00582
Segment Type: section
Provision Reference: s 115E
Character Range: 194080–194810

115E  Guide to this Part

      The Commissioner of Taxation generally pays a PPL superannuation contribution (and any underpaid amounts) for a person to the trustee of a complying superannuation fund for crediting to an account of the person within that fund. Interest is paid on underpaid amounts in certain circumstances.
      The trustee of the fund must return a PPL superannuation contribution or underpaid amount that cannot be credited to an account of the person.
      If an amount of a PPL superannuation contribution is overpaid the Commissioner of Taxation may recover the overpaid amount. General interest charge is payable in some circumstances in relation to overpaid amounts.

Division 2—How payments are made