Instalment payment of tax can be permitted by the Commissioner subject to interest and prescribed conditions; default triggers full recovery.

Commissioner may permit payment of amounts due under the Act by monthly instalments, for reasons recorded in writing, subject to interest under section 50 and to prescribed conditions and limitations; the facility excludes liabilities self-assessed in returns and default of any instalment makes the entire outstanding balance immediately due and liable for recovery without further notice.

---

---

---