(a) the Commonwealth pays someone (the payee ) an advance for a person ' s employment by an employer; and
(b) an amount (the later amount ) for an employment entitlement of the person for which an amount was included in the advance is later paid by someone (the later payer ) to the person or for the benefit of the person or in accordance with the person ' s directions; and
(ii) the liquidator or bankruptcy trustee of the employer; or
(2) There is a debt due by the person to the Commonwealth of the lesser of the following (or either of them if they are equal):
(b) the difference between the advance and the sum of:
(i) the amounts paid to the Commonwealth in the winding up or bankruptcy of the employer because of Division 1; and
(ii) the debts (if any) created by previous operations of this section in relation to the person.
(3) A debt under this section may be recovered by the Secretary,
on behalf of the Commonwealth, in a court of competent jurisdiction.