Commonwealth Numbered Regulations

1992 No. 130 FRINGE BENEFITS TAX REGULATIONS - REG 8

8. For the purposes of paragraph 94 (1) (a) of the Act, an amount of tax
payable to the Commissioner must be paid:

   (a)  by sending a bank draft, cheque or money order for the amount to a
        branch of the Australian Taxation Office that has facilities for the
        collection of bank drafts, cheques and money orders; or

   (b)  by delivering the amount, in cash, to a branch of the Australian
        Taxation Office that has facilities for the receipt of payments in
        cash; or

   (c)  by depositing the amount at a branch of the Reserve Bank in accordance
        with the arrangements made by the Commissioner with that Bank; or

   (d)  by paying the amount at another place in accordance with the
        arrangements made by the Commissioner for paying tax at that place.