Part 10
Automatic deductions
Automatic deductions
157Priority of deductions under this Act
The requirement that the person is to make periodic deductions from any money payable to the liable person by that person in compliance with a deduction notice, and to pay amounts so deducted to the Commissioner in accordance with section 163, shall—
- prevail over and have priority to—and that requirement shall have the same effect as if no such assignment or charge had been made or created by the liable person; and
- any assignment or charge created by the liable person before the giving of the deduction notice (other than an assignment or charge that is created as security for money that has already been loaned by the person at the time that the deduction notice is given); and
- any assignment or charge created by the liable person after the giving of the deduction notice,—
- any assignment or charge created by the liable person before the giving of the deduction notice (other than an assignment or charge that is created as security for money that has already been loaned by the person at the time that the deduction notice is given); and
- prevail over and have priority to any charge created by any attachment order or deduction notice issued under any other Act; and
- apply notwithstanding anything in section 97 of the Shipping and Seamen Act 1952.