Taxation Administration Regulations 2017
PART 2
-
GENERAL ADMINISTRATION (NOT RELATING TO SCHEDULE 1 TO THE ACT)
Division 5
-
Miscellaneous
SECTION 21
PAYMENT OF TAX-RELATED LIABILITIES
21(1)
A person who pays a tax-related liability must pay the liability in Australian currency.
21(2)
The person must pay the tax-related liability using a method approved by the Commissioner and in accordance with any instructions provided by the Commissioner.
21(3)
The person must pay the amount of the tax-related liability in a single payment unless the Commissioner agrees that the person may make more than one payment.
A person who pays a tax-related liability must pay the liability in Australian currency.
21(2)
The person must pay the tax-related liability using a method approved by the Commissioner and in accordance with any instructions provided by the Commissioner.
21(3)
The person must pay the amount of the tax-related liability in a single payment unless the Commissioner agrees that the person may make more than one payment.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.