96Payment of tax

96 Payment of tax

(1)  Tax may be paid to the Commissioner –

(a) [Section 96 Subsection (1) amended by No. 60 of 2002, s. 38, Applied:19 Dec 2002] [Section 96 Subsection (1) amended by No. 60 of 2002, s. 38, Applied:19 Dec 2002] by a bank cheque or postal money order delivered to an office of the Commissioner; or

(b) by any other means approved by the Commissioner.

(2)  An approval of the Commissioner may be –

(a) general or limited to a particular tax, person or payment; and

(b) unconditional or subject to any condition.

(3)  If the Commissioner approves payment by a personal cheque, payment is taken to be effected when –

(a) the cheque is received by the Commissioner if that payment occurs when the Commissioner first presents the cheque to the bank for payment; or

(b) payment occurs under the cheque following presentation by the Commissioner.

(4)  An approval of a means of payment other than personal cheque may include a stipulation as to when payment by that means is taken to be effected.

(5)  The Commissioner may vary or cancel an approval under this section.