Paid Parental Leave Act 2010

If the Commissioner pays a PPL superannuation contribution for a person for an income year, the Commissioner must give written notice to the person that includes:

when and to whom the contribution was paid; and

the amount of the contribution; and

how the person may apply for review of the Commissioner’s decision about the amount of the contribution.

The person will also be given details of the contribution:

by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and

by the Commissioner under the Small Superannuation Accounts Act 1995 if the contribution is paid into an account in the Superannuation Holding Accounts Special Account.

If the Commissioner pays a PPL superannuation contribution for a person for an income year to the person’s legal personal representative, the notice under subsection (1) must be given to the legal personal representative.

If the Commissioner pays a PPL superannuation contribution for a person for an income year to:

the trustee of a complying superannuation fund for crediting to an account of the person within that fund; or

the provider of an RSA that the person holds for crediting to the RSA;