Superannuation Guarantee (Administration) Act 1992

PART 6 - 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.

 

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