Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 - SECT 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.



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback