47Arrangements for payment of tax

#### 47 Arrangements for payment of tax 47 Arrangements for payment of tax > > (1) The Chief Commissioner may extend the time for payment of tax by a taxpayer and may accept the payment of tax by instalments. > > > (2) A decision of the Chief Commissioner under this section may be made subject to such conditions (for example, as to the payment of interest) as the Chief Commissioner may determine. > > > (3) The Chief Commissioner may, in such circumstances as the Chief Commissioner considers appropriate, remit the payment of interest required to be paid by a condition imposed under subsection (2) by any amount. > > > (3A) If the Chief Commissioner refuses an application by an individual to extend the time for payment of tax, the Chief Commissioner must give the applicant written notice that the applicant may apply to the Hardship Review Board for a review of the refusal. > > > (4) This section ceases to apply if a debt recovery order under the [State Debt Recovery Act 2018](/view/html/inforce/current/act-2018-011) is made against the taxpayer in respect of the amount payable. > > > (5) Subsection (4) does not limit the functions of the Chief Commissioner under the [State Debt Recovery Act 2018](/view/html/inforce/current/act-2018-011). > > **s 47:** Am 1999 No 10, Sch 6 \[4\]; 2018 No 11, Sch 3.14 \[6\]; 2026 No 4, Sch 3.