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    <description>The Commissioner may, for reasons recorded in writing, extend time for payment or allow payment of any amount due under the Act in monthly instalments subject to prescribed conditions and payment of interest under section 50, excluding amounts self assessed in any return. Default of any single instalment causes the entire outstanding balance to become immediately due and payable and liable for recovery without further notice.</description>
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      <description>The Commissioner may, for reasons recorded in writing, extend time for payment or allow payment of any amount due under the Act in monthly instalments subject to prescribed conditions and payment of interest under section 50, excluding amounts self assessed in any return. Default of any single instalment causes the entire outstanding balance to become immediately due and payable and liable for recovery without further notice.</description>
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