Taxation Administration Act 1996

Tax may be paid to the Commissioner—

by a cash payment made at, or a bank cheque or postal money order delivered to, an office of the Commissioner; or

by any other means approved by the Commissioner.

An approval under subsection (1) may be—

general or limited to particular taxes, persons or payments;

unconditional or subject to conditions.

If the Commissioner approves payment by a personal cheque—

payment will be taken to be effected when the cheque is received by the Commissioner provided that payment occurs when the Commissioner first presents the cheque to the ADI for payment; or

in any other case, payment will be taken to be effected when payment occurs under the cheque following presentation by the Commissioner (however, the Commissioner is under no obligation to present a cheque for payment more than once).

An approval of a means of payment (other than personal cheque) may include a stipulation as to when payment by that means will be taken to be effected and any such stipulation will have effect according to its terms.

The Commissioner may, at the Commissioner's discretion vary, or cancel an approval under this section.

A decision of the Commissioner under this section is a non-reviewable decision.