Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply:
(a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person;
(b) an instalment is both:
(i) payable to the person under section 63; and
(ii) paid under section 84 in the income year by the Secretary to the person.
(2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).