Commonwealth Numbered Acts

TERMINATION PAYMENTS TAX (ASSESSMENT AND COLLECTION) ACT 1997 No. 73 of 1997 - SECT 19

If:

   (a)  2 or more debts are due to the Commonwealth under this Part; and

   (b)  an amount is paid to the Commissioner on account of one or more of the
        debts; and

   (c)  the total amount of the debts payable exceeds the amount paid; the
        following provisions have effect:

   (d)  the Commissioner may apply the amount paid in partial discharge of the
        total amount of the debts; and

   (e)  the Commonwealth may recover the balance.