S 32 repealed by No 69 of 2023, s 3 and Sch 1 item 81, effective 15 September 2023. S 32 formerly read:
SECTION 32 DEPOSIT FORM MAY DEAL WITH MULTIPLE PAYMENTS
32(1)
Multiple payments.
A deposit form may deal with 2 or more payments made by the same person (whether the payments are made in respect of the same individual or in respect of different individuals).
32(2)
Method of payment.
If a deposit form deals with 2 or more payments made by the same person, the person may give the Commissioner of Taxation, in respect of the sum of the payments:
(a)
one or more valid cheques; or
(b)
one or more money orders; or
(c)
cash; or
(d)
any combination of the above.
If the person does so, this Act has effect as if the person had given the Commissioner of Taxation a separate cheque for each of the payments.