Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If an amount is paid under an agreement relating to 2 or more liabilities at least one of which is:
(a) a liability to pay an estimate; or
(b) a liability to which an estimate relates;
the Commissioner may apply the amount, in whatever way he or she thinks appropriate, towards discharging any one or more of those liabilities.
(3) If, because of section 222AOH or 222APG, a liability to which an agreement relates is discharged to the extent of a particular amount, the liability to pay the amounts specified in the agreement is discharged to the extent of the same amount.