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s 29A

Requirement for electronic payment

In force
Part 4Payments and refunds of tax and other amounts
Division 1Payments of tax and other amounts

29A Requirement for electronic payment

(1)

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—

(a)

any prescribed electronic way; or

(b)

a stated prescribed electronic way.

(2)

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.

(3)

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.

(4)

In this section—prescribed electronic way means an electronic way prescribed under a regulation.

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