s 21
In forcePayment of tax‑related liabilities
Part 2General administration (not relating to Schedule 1 to the Act)
Division 5Miscellaneous
21 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 using a method approved by the Commissioner and in accordance with any instructions provided 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 one payment.
Research tools for this sectionPro
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.