(1) Section 180 of the Industrial Relations Act applies in relation to an employee who left the employment of an employer before the commencement if, before the commencement, no payment had been made to the Commonwealth under subsection 124(1) of the previous Act.
(2) Subsection 180(2) of the Industrial Relations Act applies in relation to amounts that, immediately before the commencement, were held under subsection 124(2) of the previous Act.