TAXATION ADMINISTRATION REGULATIONS 1976 (REPEALED)
PART 4
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PAYMENTS
REGULATION 18
PAYMENT OF TAX-RELATED LIABILITIES
18(1)
A person who pays a tax-related liability must pay the liability in Australian currency.
18(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.
18(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.
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Hide history noteA person who pays a tax-related liability must pay the liability in Australian currency.
18(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.
18(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.
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