Document ID: chunk:federal_register_of_legislation:C2025C00185:section:556:p4
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 556 (pt 4/6)
Character Range: 1882961–1885619

and
 (d) one or more payments were made by the company during the quarter on account of wages payable to those employees in respect of services rendered to the company by those employees before the relevant date; and
 (e) those payments were made as a result of an advance of money by a person after the relevant date for the purpose of making those payments;
then:
 (f) for the purposes of paragraph (1)(e), so much of the superannuation guarantee charge in respect of the quarter as is attributable to either or both of the following:
 (i) those payments;
 (ii) the period before the relevant date;
  is taken to be payable by the company in respect of services rendered to the company by those employees before the relevant date; and
 (g) the remainder of the superannuation guarantee charge in respect of the quarter is taken:
 (i) to be an expense referred to in paragraph (1)(a); and
 (ii) not to be an amount of superannuation guarantee charge referred in paragraph (1)(e); and
 (h) subsections (1AC) and (1AD) do not apply to the superannuation guarantee charge in respect of the quarter.
 (1AG) Subsections (1AC) to (1AF) apply to a liability to pay the amount of an estimate of superannuation guarantee charge for a quarter in the same way as they apply to superannuation guarantee charge payable for the quarter.

Leave amounts
 (1B) The amount or total paid under paragraph (1)(g) to, or in respect of, an excluded employee of the company must be such that so much (if any) of it as is attributable to non‑priority days does not exceed $1,500.

Retrenchment payments
 (1C) A payment under paragraph (1)(h) to an excluded employee of the company must not include an amount attributable to non‑priority days.

Definitions
 (2) In this section:
company means a company that is being wound up.
deferred expenses, in relation to a company, means expenses properly incurred by a relevant authority, in so far as they consist of:
 (a) remuneration, or fees for services, payable to the relevant authority; or
 (b) expenses incurred by the relevant authority in respect of the supply of services to the relevant authority by:
 (i) a partnership of which the relevant authority is a member; or
 (ii) an employee of the relevant authority; or
 (iii) a member or employee of such a partnership; or
 (c) expenses incurred by the relevant authority in respect of the supply to the relevant authority of services that it is reasonable to expect could have instead been supplied by:
 (i) the relevant authority; or
 (ii) a partnership of which the relevant authority is a member; or
 (iii) an employee of the relevant authority; or
 (iv) a member or employee of