Requirement for electronic payment
29A Requirement for electronic payment
The commissioner may give a written notice (an electronic payment notice) to a person requiring the person to pay any amount, or a stated type of amount, payable by the person under a tax law to the commissioner by—
any prescribed electronic way; or
a stated prescribed electronic way.
Subject to subsection (3) and section 29B, a person given an electronic payment notice must, when paying an amount payable by the person under a tax law to the commissioner, comply with the notice from the day that is 30 days after being given the notice.
Subsection (2) does not apply if the person on a particular occasion is unable to comply with the notice due to circumstances beyond the person’s control.
In this section—
prescribed electronic way means an electronic way prescribed under a regulation.
This provision refers to the regulations (a regulation
). Made under this Act:
This Act’s bill:Explanatory memorandum
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.