(ii) on account of superannuation contributions (within the meaning of section 556); or
(iii) in respect of leave of absence, or termination of employment, under an industrial instrument; and
(b) the payment was made as a result of an advance of money by a person (whether before, on or after the relevant date) for the purpose of making the payment;
(c) the person by whom the money was advanced has the same rights under this Chapter as a creditor of the company; and
(d) subject to paragraph (e), the person by whom the money was advanced has, in the winding up of the company, the same right of priority of payment in respect of the money so advanced and paid as the person who received the payment would have had if the payment had not been made; and
(e) the right of priority conferred by paragraph (d) is not to exceed the amount by which the sum in respect of which the person who received the payment would have been entitled to priority in the winding up has been diminished by reason of the payment.