Document ID: chunk:federal_register_of_legislation:C2010C00715:clause:2_8aazld
Version: federal_register_of_legislation:C2010C00715
Segment Type: clause
Provision Reference: sch 2 cl 8AAZLD
Character Range: 209367–209814

8AAZLD  Special priority credits: HEC and FS assessment debts

  If, under this Division, the Commissioner is to apply a credit that arises under Schedule 1 to this Act (the PAYG system), the Commissioner must apply it, whether under section 8AAZLA or 8AAZLB:
 (a) first, against any HEC assessment debt of the entity; and
 (b) then against any FS assessment debt of the entity;
before applying it against other non‑RBA tax debts of the entity.