115H
CurrentPayment of PPL superannuation contribution
Chapter 3APaid Parental Leave Superannuation Contributions
Part 2Payment of PPL superannuation contributions
Division 2How payments are made
115H Payment of PPL superannuation contribution
(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.
This Act’s bill:Explanatory memorandumSecond reading speech
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