S 52 repealed by No 132 of 2007, s 3 and Sch 1 item 11, effective 31 December 2007. S 52 formerly read:
SECTION 52 LIQUIDATION
52
In the winding up of a company, any superannuation guarantee charge payable by the company is, for the purposes of payment, to have a priority equal to that of a debt of the company of the kind referred to in paragraph
556(1)(e)
of the
Corporations Act 2001
.
Note:
The priority of superannuation guarantee charge in a bankruptcy is dealt with in section
109
of the
Bankruptcy Act 1966
.
[
Act No 132 of 2007, s 3 and Sch 1 item 14, contains the following application provision (effective 31 December 2007):
Application
-
section 52 of the Superannuation Guarantee (Administration) Act 1992
14
The repeal of section 52 of the
Superannuation Guarantee (Administration) Act 1992
, in so far as it relates to a company that is being wound up under the
Corporations Act 2001
, applies if the relevant date (within the meaning of the
Corporations Act 2001
) is on or after the day on which this item commences.
]
S 52 (Note) inserted by No 51 of 2002, s 3 and Sch 6 item 9, effective 5 May 2003.
S 52 amended by No 55 of 2001, s 3 and Sch 3 item 497, by substituting
"
Corporations Act 2001
"
for
"
Corporations Law
"
, effective 15 July 2001.