(a) by a cash payment made at, or a cheque S. 117(1)(a) drawn on account of an authorised amended by No. 11/2001 institution or postal money order s. 3(Sch. delivered to, an office of the Commissioner; item 73.1). 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 cheque following presentation by the Commissioner (however, the Commissioner is under no obligation to present a cheque for payment more than once). (4) An approval of a means of payment (other than personal cheque) may include a stipulation as to when payment by that means will be taken to be effected and any such stipulation will have effect according to its terms. (5) The Commissioner may vary or cancel an approval under this section.
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 cheque following presentation by the Commissioner (however, the Commissioner is under no obligation to present a cheque for payment more than once). (4) An approval of a means of payment (other than personal cheque) may include a stipulation as to when payment by that means will be taken to be effected and any such stipulation will have effect according to its terms. (5) The Commissioner may vary or cancel an approval under this section.
97-40a058.docx