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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 payment of any amount due under the Act by a taxable person in monthly instalments not exceeding twenty four, excluding self assessed return liabilities, subject to interest under section 50 and prescribed conditions; default of any instalment makes the whole outstanding balance immediately due and liable to recovery without further notice.</description>
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      <description>The Commissioner may, for reasons recorded in writing, allow payment of any amount due under the Act by a taxable person in monthly instalments not exceeding twenty four, excluding self assessed return liabilities, subject to interest under section 50 and prescribed conditions; default of any instalment makes the whole outstanding balance immediately due and liable to recovery without further notice.</description>
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