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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 payment or pay any amount due under the Act in monthly instalments, subject to payment of interest under section 50 and prescribed conditions; this excludes amounts self assessed in any return. Default in payment of any one instalment makes the whole outstanding balance 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, allow a taxable person to extend payment or pay any amount due under the Act in monthly instalments, subject to payment of interest under section 50 and prescribed conditions; this excludes amounts self assessed in any return. Default in payment of any one instalment makes the whole outstanding balance immediately due and payable and liable for recovery without further notice.</description>
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