(1) The Commissioner must, in accordance with determinations made under sections 115D and 115F, pay a PPL superannuation contribution payable for a person for an income year on or before the payment date for the PPL superannuation contribution.
(2) The payment date for a PPL superannuation contribution is to be worked out in accordance with the PPL rules.
(3) The payment date for the PPL superannuation contribution may be a day in a later income year.