Section 115B — Paid Parental Leave Act 2010: Person for whom PPL superannuation contribution payable

(1) A PPL superannuation contribution is payable under this section for a person for an income year if either or both of the following apply: (a) a PPL funding amount relating to the person is paid under section 75 in the income year by the Secretary to an employer of the person; (b) an instalment is both: (i) payable to the person under section 63; and (ii) paid under section 84 in the income year by the Secretary to the person. (2) For the purposes of paragraph (1)(a), disregard any amount of a PPL funding amount that is a debt due to the Commonwealth under subsection 168(2).