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.