S 50 repealed by No 57 of 2025, s 3 and Sch 1 item 60, effective 1 July 2026.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
. S 50 formerly read:
SECTION 50 ORDER OF PAYMENTS
50
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.
S 50 inserted by No 51 of 2002, s 3 and Sch 1 item 152, effective 1 July 2003. For application and transitional provisions, see note under s 5(3).
Former s 50 repealed by No 179 of 1999.