TASIn ForceAct
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.
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> > (2) A decision of the Commissioner under this section may be made subject to any condition the Commissioner determines.
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> > (3) [*\[Section 59 Subsection (3) inserted by No. 6 of 2002, Sched. 2, Applied:30 May 2002\]*](/view/html/inforce/2002-05-30/act-2002-006#JS2@Ja2@GC5@EN) 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)](#GS59@Gs2@EN) in any circumstances the Commissioner considers appropriate.