A person is eligible for a PPL superannuation contribution for an income year if the Secretary pays one or more PPL funding amounts or instalments for the person during the income year.

The Commissioner of Taxation works out the amount of the PPL superannuation contribution on the basis of the sum of all PPL funding amounts and instalments paid for the person during the income year multiplied by the SG charge percentage. An interest component is then added to the amount of the contribution to account for the PPL superannuation contribution being paid at a later time than the PPL funding amounts or instalments.