Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If the Commissioner makes a determination of the amount of a PPL superannuation contribution under section 115D for a person for an income year, the Commissioner must determine whether the PPL superannuation contribution is to be paid:
(a) to the trustee of a complying superannuation fund for crediting to an account of the person within that fund; or
(b) to the provider of an RSA that the person holds for crediting to the RSA; or
(c) to the person's legal personal representative; or
(d) into an account of the person in the Superannuation Holding Accounts Special Account.
(2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the PPL superannuation contribution is to be paid into.
(3) The Commissioner must make determinations under subsections (1) and (2) in accordance with any requirements prescribed by the PPL rules.
(4) The Commissioner may revoke a determination made under this section if the Commissioner is satisfied that:
(a) payment of the PPL superannuation contribution cannot be effected in accordance with the determination; or
(b) it is otherwise appropriate in the circumstances to revoke the determination.
(5) The PPL rules may prescribe the time within which determinations under this section are to be made.