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Taxation Administration Act 1953
16‑85 How amounts are to be paid16‑85 How amounts are to be paid
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#### 16‑85 How amounts are to be paid
Large withholder
(1) A \*large withholder must pay to the Commissioner by a means of \*electronic payment:
(a) an amount that it withholds under Division 12; and
(b) an amount that it pays to the Commissioner under Division 13 or 14.
> Note 1: A different rule applies for some large withholders for July and August 2000. See section 16‑130.
> Note 2: A penalty applies if a large withholder fails to pay electronically as required—see section 288‑20.
> Note 3: A large withholder must also pay other tax debts electronically—see section 8AAZMA.
Medium or small withholder
(2) A \*medium withholder or \*small withholder must pay to the Commissioner:
(a) any amount that it withholds under Division 12; and
(b) any amount that it pays to the Commissioner under Division 13 or 14;
by a means of \*electronic payment, or any other means approved in writing by the Commissioner.
Commissioner may vary payment method
(3) The Commissioner may, with an entity’s agreement, vary the means by which the withholder pays amounts to the Commissioner under this Subdivision. The variation must be by written notice given to the entity.