Superannuation Guarantee (Administration) Act 1992
PART 6
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COLLECTION AND RECOVERY OF CHARGE
SECTION 50
50
ORDER OF PAYMENTS
The Commissioner must apply payments of superannuation guarantee charge, or related penalty charge, for a quarter that are made by or on behalf an employer, so that the employer ' s liability to pay the nominal interest component for the quarter is discharged before all other amounts.
The Commissioner must apply payments of superannuation guarantee charge, or related penalty charge, for a quarter that are made by or on behalf an employer, so that the employer ' s liability to pay the nominal interest component for the quarter is discharged before all other amounts.
[ CCH Note: S 50 will be repealed by No 57 of 2025, s 3 and Sch 1 item 60, effective 1 July 2026. For application and transitional provisions, see note under s 16 .]
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