Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This section applies if the Commissioner:
(a) pays an amount by way of a PPL superannuation contribution for a person for an income year; and
(b) is satisfied that the amount paid is less than the correct amount of the PPL superannuation contribution.
(2) The amount by which the correct amount exceeds the amount paid is the underpaid amount.
(3) The Commissioner must determine that the underpaid amount is to be paid for the person for the income year.
(4) If the Commissioner makes a determination under subsection (3), the Commissioner must determine whether the underpaid amount 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.
(5) If the Commissioner makes a determination under paragraph (4)(a) or (b), the Commissioner must also determine which particular account the underpaid amount is to be paid into.
(6) The Commissioner must make determinations under subsections (4) and (5) in accordance with any requirements prescribed by the PPL rules.
(7) The Commissioner may revoke a determination made under this section if the Commissioner is satisfied that:
(a) payment of the underpaid amount cannot be effected in accordance with the determination; or
(b) it is otherwise appropriate in the circumstances to revoke the determination.
(8) The PPL rules may prescribe the time within which determinations under this section are to be made.
(9) The Commissioner must, in accordance with the determinations made under this section, pay the underpaid amount on or before the payment date for the underpaid amount.
(10) If the Commissioner pays an underpaid amount for a person for an income year, the Commissioner must give written notice to the person that includes:
(a) when and to whom the underpaid amount was paid; and
(b) the amount of the underpaid amount; and
(c) how the person may apply for review of the Commissioner's decision about the amount of underpaid amount.