Fire and Emergency Services Levy Act 2017

A local council is to apply relevant payments towards the payment of the assessed rates or charges and assessed levies in respect of which the payment was made in the order in which they became due.

For the purposes of this Part, a local council applies a relevant payment (or a part of a relevant payment) towards a financial year if the local council applies the relevant payment (or part)—

towards payment of an assessed rate or charge, or an assessed levy, that became due in that financial year, or

towards payment of accrued interest on an assessed rate or charge, or an assessed levy, and the assessed rate or charge or assessed levy became due in that financial year.