8Payment of levy or charge

8 Payment of levy or charge

(1) The rules may make provision for and in relation to the following: (a) the time levy or charge is due and payable; (b) the levy or charge being payable to the Commonwealth or another entity on behalf of the Commonwealth; (c) any other matters relating to a levy payer’s or charge payer’s liability to pay levy or charge. (2) For the purposes of paragraph (1)(b), the rules must not provide for the levy or charge being payable to another entity on behalf of the Commonwealth unless there is an agreement in force under section 12 for that other entity to collect the levy or charge on behalf of the Commonwealth.