29Payment when multiple amounts owing

##### 29 Payment when multiple amounts owing (1) This section applies if an entity must pay 2 or more of any of the following: (a) net amounts; (b) amounts of GST; (c) amounts of penalty under this Part; and the total of those amounts is more than a payment that the entity makes to the Commissioner in respect of one or more of the amounts, or a net amount under section 35‑5 of the GST Act that the Commissioner must pay to the entity. (2) The Commissioner may: (a) apply the payment or amount in partial discharge of the total of the amounts payable by the entity, in the order in which they became payable unless the Commissioner determines a different order; and (b) recover the remaining balance as a debt due to the Commonwealth. (3) The Commissioner may do those things despite any direction by or on behalf of the entity who is liable to pay the amounts or the entity who makes the payment.