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.
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