107Means and time of payment

#### 107 Means and time of payment 107 Means and time of payment > > (1) Tax must be paid to the Chief Commissioner using a method approved by the Chief Commissioner. > > > (1A), (1B) (Repealed) > > > (2) An approval of the Chief Commissioner may be— > > > > > (a) general or limited to particular taxes, persons or payments, and > > > > > (b) unconditional or subject to conditions. > > > (3) If the Chief Commissioner approves payment by a personal cheque— > > > > > (a) payment will be taken to be effected when the cheque is received by the Chief Commissioner provided that payment occurs when the Chief Commissioner first presents the cheque to the bank for payment, or > > > > > (b) in any other case, payment will be taken to be effected when payment occurs under the cheque following presentation by the Chief Commissioner (however, the Chief Commissioner is under no obligation to present a cheque for payment more than once). > > > (4) An approval of a means of payment (other than by personal cheque) may include a stipulation as to when payment by that means will be taken to be effected and any such stipulation will have effect according to its terms. > > > (5) The Chief Commissioner may vary or cancel an approval under this section. > > **s 107:** Am 2014 No 67, Sch 2 \[7\]; 2023 No 18, Sch 9\[18\].