96Payment of tax

### 96 Payment of tax > > (1)  Tax may be paid to the Commissioner – > > > > > > (a) [*\[Section 96 Subsection (1) amended by No. 60 of 2002, s. 38, Applied:19 Dec 2002\]*](/view/html/inforce/2002-12-19/act-2002-060#GS38@Hpb@EN) [*\[Section 96 Subsection (1) amended by No. 60 of 2002, s. 38, Applied:19 Dec 2002\]*](/view/html/inforce/2002-12-19/act-2002-060#GS38@Hpa@EN) 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.