19Payment of rates by instalments

19 Payment of rates by instalments (1) For payment of rates in instalments— (a) the amount of each instalment must be a whole dollar amount worked out by dividing the total amount of the rates payable by 4 and adding the amount of any remainder to the amount worked out for the 1st instalment; and (b) the date when an instalment is due for payment is not less than 3 months after the date when any previous instalment is due for payment. (2) The Taxation Administration Act, section 52 (4) (which deals with failure to pay an instalment when due) does not apply to the payment of rates in instalments.