Section 115J — Paid Parental Leave Act 2010: Commissioner to give payment information

(1) 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: (a) when and to whom the contribution was paid; and (b) the amount of the contribution; and (c) how the person may apply for review of the Commissioner’s decision about the amount of the contribution. Note: The person will also be given details of the contribution: (a) by the superannuation provider under the Corporations Regulations 2001 if the contribution is paid into a complying superannuation fund or an RSA account; and (b) 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. (2) 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. (3) If the Commissioner pays a PPL superannuation contribution for a person for an income year to: (a) the trustee of a complying superannuation fund for crediting to an account of the person within that fund; or (b) the provider of an RSA that the person holds for crediting to the RSA; the Commissioner must give the trustee or provider the information prescribed by the PPL rules in relation to the contribution at the time the contribution is paid.