Prescribed methods of payment—Act, s 29
4 Prescribed methods of payment—Act, s 29
For section 29(1)(b) of the Act, an electronic payment method is prescribed for payment of an amount of any of the following—
a duty;
payroll tax;
land tax;
betting tax;
a royalty, royalty civil penalty or royalty fee;
penalty tax or unpaid tax interest payable in relation to a duty, payroll tax, land tax, betting tax or a royalty;
a cost or expense under section 117 of the Act;
a cost under the Duties Act 2001, section 505;
a self assessor penalty;
a fee under the Duties Act 2001 or the Land Tax Act 2010.
Each of the following methods of payment is an electronic payment method—
BPAY facility;
direct debit;
electronic funds transfer;
for payment of an amount of at least $10 but not more than $50,000, including an amount payable under an assessment notice relating to 1 or more of the taxes or other liabilities mentioned in subsection (1)(a) to (f)—
Visa or MasterCard credit card; or
another credit card approved by the commissioner by a notice published on the department’s website.
In this section—
betting tax means betting tax imposed under the Betting Tax Act 2018, section 19.
duty means a duty imposed under the Duties Act 2001.
land tax means land tax imposed under the Land Tax Act 2010, section 6 or levied under the repealed Land Tax Act 1915, section 8.
self assessor penalty means a penalty payable by a self assessor under the Duties Act 2001, section 488.
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