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    <title>Payment of tax and other amount in instalments.</title>
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    <description>The Commissioner may, for reasons recorded in writing, allow a taxable person to extend time for payment or to pay amounts due (excluding self-assessed liabilities in returns) by monthly instalments not exceeding twenty-four, subject to interest under section 50 and prescribed conditions; default of any one instalment makes the entire outstanding balance immediately payable and liable for recovery without further notice.</description>
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      <description>The Commissioner may, for reasons recorded in writing, allow a taxable person to extend time for payment or to pay amounts due (excluding self-assessed liabilities in returns) by monthly instalments not exceeding twenty-four, subject to interest under section 50 and prescribed conditions; default of any one instalment makes the entire outstanding balance immediately payable and liable for recovery without further notice.</description>
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