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    <description>A taxable person may apply to the Commissioner to pay amounts due under the Act in monthly instalments; the Commissioner may allow deferred payment for reasons recorded in writing, subject to interest under section 50 and prescribed conditions, but not for liabilities self-assessed in any return. Default of any instalment causes the entire outstanding balance to become immediately due and liable for recovery without further notice.</description>
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      <description>A taxable person may apply to the Commissioner to pay amounts due under the Act in monthly instalments; the Commissioner may allow deferred payment for reasons recorded in writing, subject to interest under section 50 and prescribed conditions, but not for liabilities self-assessed in any return. Default of any instalment causes the entire outstanding balance to become immediately due and liable for recovery without further notice.</description>
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