Document ID: chunk:federal_register_of_legislation:C2024C00582:front:0:p5
Version: federal_register_of_legislation:C2024C00582
Segment Type: other
Provision Reference: 
Character Range: 10370–13537

115D Commissioner's determination
Part 2—Payment of PPL superannuation contributions
Division 1—Guide to this Part
115E Guide to this Part
Division 2—How payments are made
115F Commissioner to determine where PPL superannuation contribution is to be directed
115G Return of PPL superannuation contribution that cannot be credited to account
115H Payment of PPL superannuation contribution
115J Commissioner to give payment information
Division 3—Underpayments
115K Underpayment determinations
115L Return of underpaid amount that cannot be credited to account
115M Interest amount if underpaid amount paid late in certain circumstances
115N Interest amount if underpaid amount due to administrative error
Division 4—Overpayments
115P Recovery of overpayment of PPL superannuation contribution
Division 5—General interest charge
115Q When general interest charge payable
Part 3—Enforcement
Division 1—Guide to this Part
115R Guide to this Part
Division 2—Record keeping
115S Records to be kept and retained by superannuation provider
Division 3—Infringement notices
115T When an infringement notice can be served
115U Matters to be included in an infringement notice
115V Withdrawal of infringement notice
115W What happens if penalty is paid
115X More than one infringement notice may not be served for the same offence
115Y Infringement notice not required to be served
115Z Commissioner may extend period for payment of penalty
Part 4—Administration
Division 1—Guide to this Part
115ZA Guide to this Part
Division 2—Administration of this Chapter
115ZB Commissioner to have general administration of this Chapter
115ZC Decisions to be in writing
115ZD Commissioner may arrange for use of computer programs to make decisions
115ZE Tax file numbers
Division 3—Review of decisions
115ZF Review of decisions
115ZG Authorised review officers
115ZH Withdrawal of review applications
Chapter 4—Compliance and enforcement
Part 4‑1—Information gathering
Division 1—Guide to this Part
116 Guide to this Part
Division 2—Information gathering
Subdivision A—Gathering information from any person
116A Reasonable belief needed to require information or documents
117 General power to obtain information
118 Power to obtain information from a person who owes a debt to the Commonwealth
119 Obtaining information about a person who owes a debt to the Commonwealth
120 Written notice of requirement
121 Relationship with other laws
122 Offence—failure to comply with requirement
122A Self‑incrimination
122B Use of information in investigations etc.
Subdivision B—Gathering information relating to tax file numbers
123 Secretary may require Commissioner of Taxation to provide tax file numbers etc.
124 Purposes for which tax file numbers may be used
Subdivision C—Obligation to notify of change of circumstances
125 Obligation to notify of change of circumstances
Division 3—Confidentiality
126 Operation of Division
127 Obtaining and using protected information
128 Disclosing personal information
129 Offence—unauthorised access to protected information
130 Offence—unauthorised use of protected information
130A Disclosure of information by ART members—threat to life, health or