SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 - SECT 50 Order of payments
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.