39Timeframes for determining where a PPL superannuation contribution is to be paid

39 Timeframes for determining where a PPL superannuation contribution is to be paid

(1) For the purposes of subsection 115F(5) of the Act, the Commissioner must make any determinations required under section 115F of the Act in relation to a PPL superannuation contribution payable for a person for an income year as soon as reasonably possible after the Commissioner has sufficient information to determine where the contribution is to be paid. (2) Despite subsection (1), the Commissioner must not make a determination under paragraph 115F(1)(d) of the Act (about payments to the Superannuation Holding Accounts Special Account) for the person for the income year before the end of the 2 year period beginning on the first day that one of the following occurs: (a) a PPL funding amount for the person was paid to the person’s employer for the first time in the income year; (b) an instalment referred to in paragraph 115B(1)(b) of the Act was payable and paid to the person for the first time in the income year.