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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 (excluding self assessed return liabilities) by monthly instalments up to twenty four, subject to prescribed conditions and payment of interest under section 50; default of any instalment makes the entire outstanding balance immediately due and liable for 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 (excluding self assessed return liabilities) by monthly instalments up to twenty four, subject to prescribed conditions and payment of interest under section 50; default of any instalment makes the entire outstanding balance immediately due and liable for recovery without further notice.</description>
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