sec.29ARequirement for electronic payment

sec.29A Requirement for electronic payment

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— any prescribed electronic way; or a stated prescribed electronic way. 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. 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. In this section— prescribed electronic way means an electronic way prescribed under a regulation. s 29A ins 2009 No. 19 s 80 (sec.29A-ssec.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— any prescribed electronic way; or a stated prescribed electronic way. (sec.29A-ssec.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. (sec.29A-ssec.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. (sec.29A-ssec.4) In this section— prescribed electronic way means an electronic way prescribed under a regulation.

• (a) any prescribed electronic way; or
• (b) a stated prescribed electronic way.