Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 16A

  (1)   This section applies to a liability to or of the Commonwealth arising under, or by virtue of, any of the following laws:

  (a)   this Act;

  (b)   any other Act of which the Commissioner has the general administration;

  (c)   regulations under an Act covered by paragraph   (a) or (b).

  (2)   The regulations may make provision for and in relation to the methods by which the amount of the liability may be paid.

  (3)   Without limiting subsection   (2), the regulations may make provision for and in relation to the making of payments using:

  (a)   collection agents; or

  (b)   electronic funds transfer systems; or

  (c)   credit cards; or

  (d)   debit cards.