43Timeframes for underpayment determinations

43 Timeframes for underpayment determinations

For the purposes of subsection 115K(8) of the Act, the Commissioner must make any determinations required under section 115K of the Act in relation to an underpaid PPL superannuation contribution amount for a person for an income year as soon as reasonably possible after the Commissioner has sufficient information to determine: (a) that the underpaid amount is to be paid for the person for the income year; and (b) where the underpaid amount is to be paid.