18How tax may be paid

18. A taxpayer may pay War-time Profits Tax in any of the following ways:—

(a) by delivery of cash, bank notes, or cheques at the office of the Commissioner or of any Deputy Commissioner;

(b) by remitting the tax to the Commissioner or any Deputy Commissioner by bank draft, or cheque, or postal money order or postal note payable in the city to which the remittance is sent; or

(c) by depositing the net amount of the tax to the credit of the Commissioner or a Deputy Commissioner at any branch of the Commonwealth Bank of Australia.

Post office to be agent of the sender.

19. When a remittance is posted by a taxpayer addressed to the Commissioner or a Deputy-Commissioner the Post Office shall be the agent of the remitter, and payment shall not be deemed to be made until the remittance has been received by the addressee.

Tax not deemed paid until cheque collected.

20. When a cheque has been delivered or remitted to the Commissioner or a Deputy Commissioner in payment of War-time Profits Tax, the tax shall (notwithstanding any receipt given therefor) not be deemed to have been paid until the amount for which the cheque is drawn has been collected.

Receipts to be issued.