Taxation Administration Amendment Regulations 2000 (No. 1) (73 of 2000)

Schedule 1   Amendments commencing on gazettal

[23]   Regulation 20

substitute

18 Payment of tax-related liabilities

(1) A person who pays a tax-related liability must pay the liability in Australian currency.

(2) The person must pay the tax-related liability:

(a) by posting the amount of the liability to an address that is approved by the Commissioner; or

(b) by depositing that amount at a branch of the Reserve Bank of Australia or a deposit-taking institution in accordance with arrangements made by the Commissioner with the Bank or institution for payments at its branches; or

(c) by delivering the amount of the liability to the High Commissioner for the Commonwealth of Australia in the United Kingdom; or

(d) in accordance with other arrangements made by the Commissioner.

(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 1 payment.