Taxation Administration Act 1953

PART IIB - RUNNING BALANCE ACCOUNTS, APPLICATION OF PAYMENTS AND CREDITS, AND RELATED MATTERS  

Division 4 - Miscellaneous provisions about tax debts  

SECTION 8AAZM  

8AAZM   WHEN PAYMENTS ARE TREATED AS RECEIVED  

For the purposes of taxation laws, a payment in respect of a tax debt is taken not to have been made until it is received by:

(a) the Commissioner; or

(b) a person acting on behalf of the Commissioner.