Regulations may provide for methods of payment of tax liabilities etc
16A Regulations may provide for methods of payment of tax liabilities etc
This section applies to a liability to or of the Commonwealth arising under, or by virtue of, any of the following laws:
this Act;
any other Act of which the Commissioner has the general administration;
regulations under an Act covered by paragraph (a) or (b).
The regulations may make provision for and in relation to the methods by which the amount of the liability may be paid.
Without limiting subsection (2), the regulations may make provision for and in relation to the making of payments using:
collection agents; or
electronic funds transfer systems; or
credit cards; or
debit cards.
This provision refers to the regulations (The regulations may make
). Made under this Act:
- Taxation Administration Regulations 2017 · under s 18
11 more instruments made under this Act are listed on the Act’s overview.
This Act’s bill:Second reading speech
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