46QRegulations relating to recovery of contributions etc.

#### 46Q Regulations relating to recovery of contributions etc. (1) The regulations may make provision for and in relation to the following: (a) the methods by which contributions required to be paid because of this Part may be paid; (b) the methods by which late payment penalty may be paid; (c) refunds of, or of overpayments of, contributions. (2) Without limiting paragraphs (1)(a) and (b), regulations made for the purposes of those paragraphs may make provision for and in relation to the making of payments using electronic funds transfer systems.