Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)
Schedule 1 Monthly PAYG instalments
Part 1 Main amendments
Taxation Administration Act 1953
10 After section 45-70 in Schedule 1
Insert:
45-72 Means of payment of instalment
You must pay an instalment by *electronic payment, or any other means approved in writing by the Commissioner.