Victorian Current Acts

TAXATION ADMINISTRATION ACT 1997 - SECT 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 deposit‑taking 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.

S. 117(6) inserted by No. 11/2001 s. 3(Sch. item 73.3).

    (6)     In this section—

"authorised deposit-taking institution" has the same meaning as in the Banking Act 1959 of the Commonwealth.