S 84 repealed by Act No 179 of 1999, s 3 and Sch 2 item 50, effective 22 December 1999. Despite the repeal of s 84, anything done under s 84 before 1 July 2000 continues to have effect on and after that day as if the provision had not been repealed. S 84 formerly read:
EXTENSION OF TIME AND PAYMENT BY INSTALMENTS
84(1)
The Commissioner may, in such circumstances as the Commissioner thinks fit, extend the time for payment of an amount of tax for such period or periods as the Commissioner determines, and, where the Commissioner does so, the tax shall be due and payable accordingly.
84(2)
The Commissioner may, in such circumstances as the Commissioner thinks fit, permit the payment of an amount of tax to be made by instalments in such amounts and at such times as the Commissioner determines, and, subject to subsection (3), each instalment is due and payable at the time so determined in relation to that instalment.
84(3)
If the Commissioner permits the payment of an amount of tax to be made by instalments and an instalment of an amount of tax is not paid on or before the time for the due payment of the instalment, the whole of the amount outstanding becomes due and payable at that time.
84(4)
In this section,
tax
includes additional tax under Part
IX
.
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