Paid Parental Leave Rules 2021
38Determining where PPL superannuation contribution is to be directed
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38 Determining where PPL superannuation contribution is to be directed
(1) For the purposes of subsection 115F(3) of the Act and subject to subsection (3) of this section, the Commissioner must determine that a PPL superannuation contribution for a person for an income year is paid in accordance with the following table.
| Item | Column 1Person’s circumstances | Column 2Where PPL superannuation contribution is to be paid |
|---|---|---|
| 1 | The Commissioner is satisfied that the person is deceased | The person’s legal personal representative |
| 2 | The person has nominated an eligible account to the Commissioner for the purpose of receiving a PPL superannuation contribution | The eligible account |
| 3 | The person has one or more eligible accounts and has not nominated an eligible account to the Commissioner for the purpose of receiving a PPL superannuation contribution | (a) if one, and only one, of the eligible accounts has received a PPL superannuation contribution in the current or preceding income year—that eligible account; or(b) if paragraph (a) does not apply—the eligible account:(i) with the greatest amount of eligible personal superannuation contributions; or(ii) with the greatest amount of concessional contributions;in the most recent financial year for which the Commissioner has received a statement in respect of the person under section 390‑5 in Schedule 1 to the Taxation Administration Act 1953; or(c) if paragraphs (a) and (b) do not apply—the person’s eligible account with the most recently opened account date; or(d) if paragraphs (a), (b) and (c) do not apply—the person’s eligible account with the highest account balance in the most recent financial year for which the Commissioner has received a statement in respect of the person under section 390‑5 in Schedule 1 to the Taxation Administration Act 1953; or(e) if paragraphs (a), (b), (c) and (d) do not apply—the eligible account determined by the Commissioner |
| 4 | The person does not have an eligible account | An account of the person in the Superannuation Holding Accounts Special Account |
(2) If the person nominates an eligible account for the purpose of item 2 of the table in subsection (1), the nomination has effect until: (a) the person nominates another eligible account; or (b) the nominated account stops accepting PPL superannuation contributions for the person; or (c) the nominated account ceases to be an eligible account. (3) A paragraph in column 2 of item 3 of the table in subsection (1) does not apply to a payment if the Commissioner is reasonably satisfied that the eligible account mentioned in that paragraph will not or cannot accept the payment. (4) For the purposes of paragraphs (b), (c) and (d) in column 2 of item 3 of the table in subsection (1), disregard an eligible account (the first account) if: (a) the Commissioner has never received a statement under section 390‑5 in Schedule 1 to the Taxation Administration Act 1953 in respect of the person and the first account; or (b) the Commissioner has received a statement under section 390‑5 in Schedule 1 to the Taxation Administration Act 1953 in respect of the person that: (i) relates to any other eligible account of the person; and (ii) relates to a period that ends later than the most recent such statement received by the Commission in respect of the person and the first account. (5) If 2 or more items of the table in subsection (1) apply to a PPL superannuation contribution, only the item that is earliest in the table is to be used.