(1) A Back to Work payment is to be paid by electronic funds transfer or in any other way the Commissioner thinks appropriate.
(2) A Back to Work payment is to be paid—
(a) to the claimant; or
(b) to another person nominated in writing by the claimant.
(3) If the claimant requests, the Commissioner may apply the amount of a Back to Work payment, or part of the amount, towards any liability of the claimant under a taxation law or another law under the general administration of the Commissioner.