GST payment instalment facility: deferred monthly payments allowed with interest, conditions, and acceleration on default. Payments must be appropriated first to self-assessed tax and dues for earlier periods, then to self-assessed tax and dues for the current period, and thereafter to any other amounts payable including statutory demands. A taxpayer may apply to the Commissioner for payment by up to twenty-four monthly instalments; the Commissioner will seek a jurisdictional officer's report, record reasons in writing, impose interest and prescribed conditions, and issue a formal order. Default on any instalment makes the entire balance immediately payable and subject to recovery. Instalments are denied where recovery is in progress, instalments were refused in the prior year, or the amount is below the prescribed threshold.