s. 117 Note Note to s. 116I(1) Section 130B applies to an offence against this subsection. inserted by No. 13/2013 s. 46(3). (2) For the purposes of the Freedom of Information Act 1982, information referred to in subsection (1) is information of a kind to which section 38 of that Act applies. __________________ 117 Means and time of payment (1) Tax may be paid to the Commissioner— (a) by a cash payment made at, or a cheque S. 117(1)(a) amended by drawn on account of an authorised No. 11/2001 institution or postal money order s. 3(Sch. item 73.1). 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 particular taxes, persons or payments; and (b) unconditional or subject to conditions. (3) If the Commissioner approves payment by a personal cheque— (a) payment will be taken to be effected when S. 117(3)(a) amended by the cheque is received by the Commissioner No. 11/2001 provided that payment occurs when the s. 3(Sch. item 73.2). Commissioner first presents the cheque to the authorised deposit-taking institution for payment; or (b) in any other case, payment will be taken to be effected when payment occurs under the
Note to s. 116I(1) inserted by No. 13/2013 s. 46(3). Note Section 130B applies to an offence against this subsection. (2) For the purposes of the Freedom of Information Act 1982, information referred to in subsection (1) is information of a kind to which section 38 of that Act applies. __________________ 117 Means and time of payment s. 117 (1) Tax may be paid to the Commissioner— S. 117(1)(a) amended by No. 11/2001 s. 3(Sch. item 73.1). (a) by a cash payment made at, or a cheque drawn on account of an authorised institution 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 particular taxes, persons or payments; and (b) unconditional or subject to conditions. (3) If the Commissioner approves payment by a personal cheque— S. 117(3)(a) amended by No. 11/2001 s. 3(Sch. item 73.2). (a) payment will be taken to be effected when the cheque is received by the Commissioner provided that payment occurs when the Commissioner first presents the cheque to the authorised deposit-taking institution for payment; or (b) in any other case, payment will be taken to be effected when payment occurs under the
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