176Application of amounts paid or credited where 2 or more debts due

1. Where—

2. 2 or more debts are due to the Commissioner by a payer under this Part; and
3. an amount is paid to the Commissioner in relation to all or any of the debts; and
4. the total amount of the debts exceeds the amount so paid or, as the case may be, the sum of the amounts so paid,—
the Commissioner may, despite any direction given by or on behalf of the payer,—
5. apply the amount, or the sum of the amounts, paid by the payer in partial discharge of the total amount of the debts; and
6. recover the amount by which the total amount of the debts exceeds the amount so paid or the sum of the amounts paid,—
without allocating the amount, or the sum of the amounts, towards the discharge of any particular debt or debts.