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Taxation Administration Act 1997
59Arrangements for payment of tax
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59 Arrangements for payment of tax
(1) The Commissioner may –
(a) extend the time for payment of tax by a taxpayer; and
(b) accept the payment of tax by instalments.
(2) A decision of the Commissioner under this section may be made subject to any condition the Commissioner determines.
(3) [Section 59 Subsection (3) inserted by No. 6 of 2002, Sched. 2, Applied:30 May 2002] The Commissioner may remit, in whole or in part, the payment of any interest required to be paid by a condition imposed under subsection (2) in any circumstances the Commissioner considers appropriate.